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Latest published cases

List of Latest Published Cases

  1. Standard Swings Limited

    Authors: Desai, P V; Bhattacharyya, S K;

    Reference No: F&A0326 Pages: 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

  2. Jindal Manufacturing Company Limited **

    Authors: Gupta, Ramesh;

    Reference No: F&A0317 Pages: 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

  3. Co-Optex: Introduction of Regional Budgeting

    Authors: Balakrishnan, K;

    Reference No: F&A0324 Pages: 12 Published 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

  4. Co-Optex: Introduction of MBO

    Authors: Balakrishnan, K;

    Reference No: F&A0322 Pages: 28 Published 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 (Cooptex) since its inception, and the objectives set for1971-1978 as part of an MBO system being introduced. ... More

  5. KHDC: Costing System at P.P.U.

    Authors: Balakrishnan, K;

    Reference No: F&A0320 Pages: 14 Published 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 overpricing 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

  6. Co-Optex: Funds Flow Analysis for 1975-76

    Authors: Balakrishnan, K; Raman, K S;

    Reference No: F&A0318 Pages: 5 Published 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

  7. Mridula Ice Cream Parlour (A)

    Authors: Balakrishnan, K; Jaikumar, V;

    Reference No: F&A0315(A) Pages: 6 Published 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

  8. Co-optex: Budgetary Control Systems

    Authors: Balakrishnan, K;

    Reference No: F&A0323 Pages: 18 Published 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

  9. Co-Optex: Financial Statements for 1975-76

    Authors: Balakrishnan, K; Raman, K S;

    Reference No: F&A0319EX Pages: 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

  10. Lala Bhogilal and Balaji

    Authors: Balakrishnan, K;

    Reference No: F&A0309 Pages: 2 Published on: 1, January, 1977

    Abstract: This is a comprehensive case in variance analysis covering material, labour and overhead variances. Analysis of variances needs to be followed by assigning responsibility for the variances. ... More

  11. Rare-seed Oil Company

    Authors: Balakrishnan, K; Jaikumar, V;

    Reference No: F&A0298 Pages: 5 Published on: 1, January, 1977

    Abstract: A comprehensive case in cost analysis for management decisions in a joint cost situation. This is a modified version of the "Coco Seed Oil Company"F&A0254 case on the same topic.Unlike the earlier version where the price needs to be computed from a given set of cost ... More

  12. Urvashi Spinning Mills

    Authors: Balakrishnan, K;

    Reference No: F&A0307 Pages: 2 Published on: 1, January, 1977

    Abstract: Deals with a problem in overhead cost variance. The excess consumption of steam in a spinning mill has to be analyzed into variances arising from 1) cost of producing steam, 2) hourly rate of supply of steam, 3) number of hours worked, and 4) efficiency of spinning. Requires logic rather than application of standard ... More

  13. Rajnigandha Perfumeries

    Authors: Balakrishnan, K; Jaikumar, V;

    Reference No: F&A0314 Pages: 5 Published on: 1, January, 1977

    Abstract: Deals with the use of relevant costs for analysis, and managerial decisions, in a joint product situation. Decisions involve choices between 1) alternative processes; 2) alternative uses of by product 3) new and old equipment; and 4) the activities to be pursued or dropped. Cost analysis could cover product line profitabilities and breakeven under ... More

  14. Radio Valves Corporation

    Authors: Balakrishnan, K;

    Reference No: F&A0305 Pages: 1 Published on: 1, January, 1977

    Abstract: Presents a problem in labour cost variances. Requires computation of wage rate, labour mix and labour efficiency variances. ... More

  15. Manjeshwari Mills (B)

    Authors: Mote, V L; Saha, Jahar; Shah, B G;

    Reference No: QM0117(B) Pages: 11 Published on: 1, January, 1977

    Abstract: The professors send a proforma in which data should be collected. The dalal expresses some doubts about the usefulness of the data requested. The professors clarify these doubts, and receive the data needed for the analysis. The case ends with all the information needed to make product-wise decisions for ... More

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