Latest published cases

Authors: Agarwalla, Sobhesh Kumar;

Reference No: F&A0486 Pages: 4 Published on: 21, September, 2010

Abstract: The case helps students in integrating three financial statements and provides an opportunity to prepare a statement of cash flows using two sequential balance sheets. It covers transactions relating to issue of shares and debentures, depreciation, refundable and non-refundable security deposits, provision for doubtful debts, goods distributed free of cost, ... More

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Authors: Ravichandran, N;

Reference No: CISG0069 Pages: 3 Published on: 9, January, 2003

Abstract: Presenting a context involving the details of the last elements in a distribution network between the C&F agents and the retailers. The issues are design and implementation of an appropriate office accounting system. ... More

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Authors: Balakrishnan, K;

Reference No: F&A0377 Pages: 3 Published on: 1, January, 1986

Abstract: An introductory exercise in cost accounting which helps students to view the elements of costs from three different perspectives: 1) on a functional basis?manufacturing, selling, administration, research and development, etc; 2) on a traceability basis?direct versus indirect; and 3) on a behavioural basis?fixed versus variable. It is presented in an ... More

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Authors: Shukla, P R;

Reference No: PROD0189TEC Pages: 7 Published on: 1, January, 1984

Abstract: Discusses the estimation of cost in project situations at various points in time. Also discusses coding to facilitate reporting and control of costs, and the cost accounting procedure for the project situation. ... More

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Authors: Pandey, I M;

Reference No: F&A0361TEC Pages: 7 Published on: 1, January, 1983

Abstract: This note compares the conventional and the Arditti-Levy methods of measuring cash flows and discount rate. It proves that the conventional method is consistent with the wealth maximizing principle. ... More

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Authors: Pandey, I M;

Reference No: F&A0360TEC Pages: 3 Published on: 1, January, 1983

Abstract: The note discusses the concept and measurement problems of cost of capital in nontechnical language. ... More

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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

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Authors: Jaikumar, V;

Reference No: F&A0297 Pages: 3 Published on: 1, January, 1977

Abstract: Presents a problem in the analysis of overhead variance. Variances have to be calculated based on the volume of output and the volume (labour hours worked). Finally, the controversy as to which of these two methods is right has to be resolved. ... More

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Authors: Balakrishnan, K;

Reference No: F&A0224 Pages: 8 Published on: 1, January, 1975

Abstract: Deals with the problem of equitable pricing in a situation where: 1) common facilities are shared by two groups of clientele, with a high incidence of joint costs; 2) the methods of pricing for the two groups are different? one group charged on an "actual cost" basis and the other on fixed ... More

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Authors: Shah, B G;

Reference No: F&A0230TEC Pages: 4 Published on: 1, January, 1974

Abstract: Discusses the merits of short period forecast of cash receipts and disbursements (cash budgeting) as a tool for assessing working capital requirements, and argues that such cash budgeting procedure is a better tool for control of use of credit by financing institutions. ... More

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Authors: Varshneya, K L;

Reference No: F&A0237 Pages: 5 Published on: 1, January, 1974

Abstract: Mr. Kanjibhai Jivabhai Malam was planning the operations of the society and was worried whether the bank loan would be sufficient to meet its requirements. He also wanted to know when funds would be surplus so that he could plan for their optimum use. The case involves the preparation of ... More

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Authors: Mote, V L; Patil, Venkutai H; Shah, B G;

Reference No: F&A0229TEC Pages: 24 Published on: 1, January, 1974

Abstract: This note discusses some aspects of the measurement of the benefits from investment and the development of criteria for choosing a project. The focus of the discussion is on how to build uncertainty about the behaviour of several key input factors underlying the projected rate of return explicitly in the ... More

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Authors: Shah, B G;

Reference No: F&A0150TEC Pages: 7 Published on: 1, January, 1972

Abstract: Describes the limitations and uses of financial statements by outside financial analysts  particularly limitations arising from differences in accounting conventions, and discrepancy between book value and realizable value due to change in price levels and the nonmonetary factors, which are not quantified in the financial statements. It discusses the ... More

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Authors: Seshan, Suresh A;

Reference No: F&A0128TEC Pages: 13 Published on: 1, January, 1970

Abstract: This note covers the following topics: purpose of preparing a balance sheet; format of a balance sheet; and a detailed description of each asset, liability and owners' equity item that appears in a normal balance sheet. The concluding part of the note describes how the effect of accounting transactions can ... More

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