Reference No: F&A0060Pages: 11 Published on: 1, January, 1967
Abstract: In the Indian subsidiary of a foreign concern, the collaboration agreement between the parent and the subsidiary is to continue for ten years. The longrange financial statements of the company are to be utilized for estimating the tax liabilities of the foreign holding and the Indian subsidiary companies. ... More
Reference No: F&A0035Pages: 6 Published on: 1, January, 1967
Abstract: Provides an opportunity for discussing the issues relating to the valuation of preference shares on which dividends have been in arrears for a long period. This valuation of preference shares had to be made at the time of amalgamation. The management was faced with the difficult problem of maintaining a ... More
Reference No: F&A0076Pages: 15Published on: 1, January, 1967
Abstract: Delays have occurred in the commissioning of a new plant owing to rectifications. Problems arise about how expenses incurred after completion, but before the plant is operating satisfactorily, are to be shown in the annual reports. Students, after considering the verious viewpoints, have to suggest a way. ... More
Reference No: F&A0050TECPages: 19 Published on: 1, January, 1967
Abstract: A technical note discussing the significance and application of the tool of analyzing cost, volume and profit. Suitable illustrations and charts have been included to explain the mechanics and interpretation of this analytical tool. ... More
Reference No: F&A0061Pages: 3 Published on: 1, January, 1967
Abstract: Companies under a managing agency house and located in the same industrial area decide to start a common services company for facilities like water, electricity, security, steam, firefighting, etc. The question of advisability of starting such a company from the tax angle is raised. ... More
Reference No: F&A0032Pages: 8 Published on: 1, January, 1966
Abstract: This case illustrates the pitfalls to be wary of while purchasing documentary bills, and identifies critical information on parties that need to be collected and watched regarding bills, pattern of use of limits, and modes of retirement of bills. ... More
Reference No: F&A0020Pages: 8Published on: 1, January, 1966
Abstract: The responsibilities and functions of an external auditor are highlighted. The importance of an effective internal control system in an organization is brought out indirectly. ... More
Reference No: F&A0048(A)Pages: 12Published on: 1, January, 1966
Abstract: Deals with the problems that arose while converting deferred shares into ordinary shares for simplifying the corporate capital structure. The best legal, accounting and technical brains were engaged in resolving this problem. A firm stand had been taken by deferred and equity shareholders and they were to present their case ... More
Reference No: F&A0029Pages: 6Published on: 1, January, 1966
Abstract: The objective of this case is to emphasize the assets and liabilities structure in different industrial units. The student is given an opportunity to test not only his skill but also his knowledge of the formation of assets and liabilities structure. ... More
Reference No: F&A0018Pages: 6Published on: 1, January, 1966
Abstract: Problems and considerations involved in estimating depreciation charge on writtendown value and straight-line methods are discussed. The changing of depreciation method has to be evaluated in the light of a change in profit figures for reporting purposes, conversions and accepted accounting principles. ... More
Reference No: F&A0005Pages: 7 Published on: 1, January, 1966
Abstract: A comprehensive case on the conflicting considerations affecting the dividend policy in a well-established chemical and fertilizer company. ... More
Reference No: F&A0064Pages: 7Published on: 1, January, 1966
Abstract: The executives of the company review their project proposal evaluation systems, discuss the procedure to be employed for ascertaining the cost of capital, and consider the problems in measuring its cost. ... More