Latest published cases

Authors: Seshan, Suresh A;

Reference No: F&A0126 Pages: 3 Published on: 1, January, 1970

Abstract: The case involves the preparation of a balance sheet and a profit and loss statement, on the basis of descriptive transactions, in a theatre business. The case facilitates use of the accrual and realization concepts. ... More

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Authors: Seshan, Suresh A;

Reference No: F&A0057(B) Pages: 2 Published on: 1, January, 1970

Abstract: This series enables students to understand the complete accounting cycle. The cases list the transactions that have occurred over a two month period. The student is required to journalize the transactions, post the entries into the ledger accounts, summarize the ledger accounts, prepare a trial balance and finally prepare the ... More

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Authors: Bhattacharyya, S K;

Reference No: F&A0093 Pages: 4 Published on: 1, January, 1970

Abstract: Raises the question of how the following three items should be treated in accounts: 1) exceptional repairs of a nonrecurring nature; 2) substantial advertising and publicity expenditure; and 3) structural additions and alterations. The chief accountant's opinions are expressed in the case, while in the class other viewpoints are to be brought ... More

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Authors: Seshan, Suresh A;

Reference No: F&A0160 Pages: 3 Published on: 1, January, 1971

Abstract: A young engineer entrepreneur, wishing to start a manufacturing enterprise, approaches a leading commercial bank for financial assistance. The bank asks the entrepreneur to furnish forecasted financial statements. A summary of the expected (manufacturing and selling) transactions during the first year of operations is given. The student is required to ... More

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

Reference No: F&A0208 Pages: 9 Published on: 1, January, 1971

Abstract: The focus of this case is on the problem of recognition of current income when related expenses are spilled over to the next accounting year (e.g. for future warranty repair costs). The issues that arise are whether it is enough to record future expenses as and when they arise ... More

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Authors: Varshneya, K L; Shah, B G;

Reference No: F&A0164 Pages: 4 Published on: 1, January, 1971

Abstract: This is an exercise in funds flow statements. The difference between cash flow and funds flow (working capital) can be illustrated. ... More

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Authors: Varshneya, K L;

Reference No: F&A0151(A) Pages: 9 Published on: 1, January, 1971

Abstract: Deals with appraisal of loans for the driver-owner scheme. ... More

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Authors: Shah, B G;

Reference No: F&A0100(A) Pages: 3 Published on: 1, January, 1972

Abstract: The balance sheets, analysis of profit and loss statements and some balance sheet ratios of ten different industries are given in the case. These industries comprise bank, general insurance, electricity, shipping, iron and steel, hotel, managing agency, trader, airlines corporation, and the State Financial Corporation. In the process, students gain ... 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: Desai, D K;

Reference No: CMA0236 Pages: 16 Published on: 19, October, 1972

Abstract: The case focuses on the problems of investment for irrigation facilities on the farm. The idea is to use a budgeting technique to evolve the investment proposal and then appraise whether the proposal is a bankable proposal. ... More

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

Reference No: F&A0203 Pages: 4 Published on: 1, January, 1973

Abstract: This case provides an exercise in preparing financial statements using data from a trial balance. A few adjustments are also given. ... More

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Authors: Ghose, A; Bhattacharyya, S K;

Reference No: F&A0210 Pages: 6 Published on: 1, January, 1973

Abstract: An engineering company is trying to prepare proforma financial statements, using ten months' actual and two months' estimated transactions as base year data. A comprehensive list of projected transactions is given for the budget year and the effect of these transactions has to be determined. ... More

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

Reference No: F&A0201 Pages: 3 Published on: 1, January, 1973

Abstract: An owner-manager of a small business wants financial statements prepared as his firm grows from an auto service and repair workshop into a dealership. The case focuses on the information required to prepare financial statements. ... More

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Authors: Govindarajan, V;

Reference No: F&A0196 Pages: 3 Published on: 1, January, 1973

Abstract: This case provides an exercise in preparing the profit and loss account and the balance sheet. ... More

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