Reference No: F&A0319EXPages: 2 Published on: 1, January, 1978
Abstract: An exercise in preparing profit/loss account, profit/loss appropriation account, and balance sheet for an apex cooperative society from its trial balance. ... More
Reference No: F&A0326Pages: 4 Published on: 1, January, 1978
Abstract: Mr. Ajoy Gupta has invented electrically operated automatic swings. As part of establishing the manufacturing project, he is required to present before the financing bank a set of projected cash receipts and payments, income statement, and balance sheet, in addition to certain policy inputs. Identification of various policy inputs and ... More
Reference No: F&A0317Pages: 5 Published on: 1, January, 1978
Abstract: The case deals with the mechanics of preparing accounting books. It involves preparation of journal entries, "T" accounts, trial balance, adjustment entries and final accounts. It provides an understanding of the various accounting concepts, principles and conventions involved in recording business transactions. ... More
Reference No: F&A0324Pages: 12Published on: 1, January, 1978
Abstract: The third of the set, this case describes the organization's efforts to introduce budgetary control systems at the regional level. It also describes the Financial Adviser's efforts to help the regional managers prepare a set of semi- annual budgets from the trial balance generated by the financial accounting system. ... More
Reference No: F&A0322Pages: 28Published on: 1, January, 1978
Abstract: The first of a set of three related cases, this case gives the historical background of the Tamil Nadu Handloom Weavers' Cooperative Society Limited (Co optex) since its inception, and the objectives set for1971-19 78 as part of an MBO system being introduced. ... More
Reference No: F&A0320Pages: 14Published on: 1, January, 1978
Abstract: The case describes in detail the costing system of a handloom development corporation. The immediate problem faced by the organization is the apparent over pricing of its silk sarees and the resultant inventory build-up. Students can suggest revised prices and evaluate the system from the point of view of cost ... More
Reference No: F&A0318Pages: 5Published on: 1, January, 1978
Abstract: An exercise in preparing funds flow statements and cash flow statements from the opening and closing balance sheets, profit/loss account and profit/loss appropriation accounts. ... More
Reference No: F&A0315(A)Pages: 6Published on: 1, January, 1978
Abstract: A case in relevant costs and pricing, describing product costing under a full costing system. An accountant suggests improved basis for allocation of fixed/common costs. Relevance of product costs worked out under the old and revised systems can be scrutinized in the context of a price revision to improve ... More
Reference No: F&A0323Pages: 18Published on: 1, January, 1978
Abstract: The second of the set, this case describes the sales, stock, and production budgets and their final translation into a cash budget. Also describes the marketing information system being introduced to facilitate the budgetary control systems. ... More
Reference No: F&A0312(B)Pages: 3Published on: 1, January, 1977
Abstract: Gives additional information on losses to correct the accounting treatment followed in Case (A), where losses are ignored. Introduces the concepts of standard loss, abnormal loss, and abnormal gain. Excludes treatment of opening work-in-process. ... More
Reference No: QM0117(A)Pages: 17Published on: 1, January, 1977
Abstract: The case begins with a letter from the mill's factory manager to Professor Shah of IIMA, inviting him to work on a costing system for the mill. Professors Shah and Mote meet the executives of the mill to discuss the details about the project. The discussions reveal that the Chief ... More
Reference No: F&A0283Pages: 4Published on: 1, January, 1977
Abstract: A caustic soda manufacturer was considering several alternatives for improving the firm's profitability. The company had faced a severe power-cut and the consequent under utilization of capacity and rise in unit cost. The case enables analysis of cost data for short term and long term pricing. Students will be expected ... More
Reference No: F&A0311Pages: 4Published on: 1, January, 1977
Abstract: Describes two furniture companies needing different costing systems. One deals with a few standard models while the other accepts unique jobs. The impact of the two different business strategies on shopfloor management, on the quantity of work-in-process and finished goods, and--more important--on the cost accounting system and related paperwork, is ... More
Reference No: F&A0300Pages: 1 Published on: 1, January, 1977
Abstract: Examines the impact of substituting variable costs for fixed costs on profit, breakeven point, and margin of safety. Class discussion could cover the evaluation of relative business risks in two different cost structures? one with a higher proportion of variable costs and the other with a predominance of fixed costs. ... More
