Latest published cases

Authors: Gupta, V K; Narayanan, A V S;

Reference No: CMA0155(B) Pages: 2 Published on: 6, November, 1968

Abstract: This text details the pressures under which the PO is working. It shows factors like massiveness of the project, its wide geographic coverage combined with low budget, affecting his efficiency. It further shows that the manner in which the delegation of job has been made to two officers immediately under ... More

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Authors: Ramanathan, K V;

Reference No: F&A0056 Pages: 8 Published on: 1, January, 1969

Abstract: Conversion of an accounting system based on cash concepts to a system based on the accrual concepts. ... More

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Authors: Varshneya, K L; Haynes, Warren W;

Reference No: QM0035(A) Pages: 6 Published on: 1, January, 1969

Abstract: The case deals with the suitability of a costing system for a small manufacturer who needs costing information on practically all types of business decisions. However, an elaborate costing system is expensive and involves a lot of record-keeping. The case facilitates discussion on installing the costing system. ... More

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Authors: Balakrishnan, K;

Reference No: F&A0116 Pages: 6 Published on: 1, January, 1969

Abstract: Deals with the problems involved in formulating and implementing budgets for repairs and maintenance. The main issues are 1) alternative ways of classification of R&M costs say, into minor and major, routine and non routine, preventive and curative, etc. 2) the criteria for such classifications, and 3) the utility of such classifications ... More

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Authors: Balakrishnan, K;

Reference No: F&A0117 Pages: 13 Published on: 1, January, 1969

Abstract: The case is intended for two class sessions. In the first session, the organizational problems of introducing change in the form of a new cost accounting system in an orthodox situation could be discussed. In the second session, the various "procedural systems" which should be introduced as a prerequisite for ... More

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Authors: Bhattacharyya, S K;

Reference No: F&A0077TEC Pages: 13 Published on: 1, January, 1969

Abstract: A technical note on the legal requirements to be fulfilled by companies' published annual reports under the Indian Companies Act, 1956. ... More

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Authors: Gupta, V K; Gopalaswamy, T P;

Reference No: CMA0175 Pages: 7 Published on: 5, September, 1969

Abstract: The case has been used to illustrate the optimal use of working capital resources, preparation of cash budget and the effect of inventory-keeping on the balance- sheet. It also provides a basis for the calculation of working capital requirements and scheduling of mill operations. ... More

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Authors: Desai, D K;

Reference No: CMA0184 Pages: 17 Published on: 20, November, 1969

Abstract: This case shows how cash flow statements can be prepared and could be used in capital budgeting techniques in pesticides industry. ... More

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Authors: Desai, D K;

Reference No: CMA0182 Pages: 13 Published on: 21, November, 1969

Abstract: This paper is prepared to identify the areas of modernization required in rice processing industries and also to show how capital budgeting technique could be useful as a tool for decision making. ... More

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Authors: Seshan, Suresh A;

Reference No: F&A0127 Pages: 4 Published on: 1, January, 1970

Abstract: The case deals with the need for accounting information for a small business. A change in the nature and size of the business raises questions regarding the type of accounting records that need to be maintained. The relevance of basic accounting concepts and conventions can also be discussed. ... More

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Authors: Seshan, Suresh A;

Reference No: F&A0089 Pages: 6 Published on: 1, January, 1970

Abstract: The Objective of this case is to have the students prepare financial Statements using the annual concept. Several transactions are included to illustrate prepaid expenses, accrued expenses and prepaid revenue.The Case has also served as a good Exam Case. ... More

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Authors: Bhattacharyya, S K; Jaikumar, V;

Reference No: F&A0084(B) Pages: 6 Published on: 1, January, 1970

Abstract: After a project has been approved for implementation, the mechanism by which it is controlled is discussed. In class, the discussion is mainly about the utility of the mechanism together with exploration of alternatives. ... More

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Authors: Shah, B G;

Reference No: F&A0024(B) Pages: 5 Published on: 1, January, 1970

Abstract: The BGW Case Series related to the appraisal of a long term Loan to a Manufacturing Company. It also deals with the Fashioning of the terms and Conditions of the Loan in such a way as would reconcile the lender's and the borrower's Points of View. ... More

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Authors: Seshan, Suresh A;

Reference No: F&A0129TEC Pages: 7 Published on: 1, January, 1970

Abstract: Emphasizes the need for preparing financial statements by business organizations. After a brief description of the two major financial statements developed from accounting records, the note explains the basic concepts and conventions underlying financial statements. ... More

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