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Latest published cases

List of Latest Published Cases

  1. Mansa Building

    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

  2. Bombay Drug Stores (B) **

    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

  3. Quality Printers Limited **

    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

  4. Maharaja Mills Limited

    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

  5. Financial Corporation of Gujarat (A) **

    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

  6. Kailash Gupta: Engineer Entrepreneur

    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

  7. Calcutta Motors Private Limited **

    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

  8. The Case of Unidentified Industries (A) **

    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

  9. The Analysis of Financial Statements: Uses and Limitations

    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

  10. Financing Well-Irrigation and Installation of a Pumpset **

    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

  11. Engineering Ancillaries Limited **

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

    Reference No: F&A0204 Pages: 6 Published on: 1, January, 1973

    Abstract: An exercise in preparing a statement of the cost of goods manufactured. ... More

  12. Irrigation Equipments Limited

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

    Reference No: F&A0202 Pages: 2 Published on: 1, January, 1973

    Abstract: A newly formed company has to record a series of transactions it has entered into during the first month of existence. The case requires students to employ basic accounting up to the stage of preparing a trial balance. ... More

  13. The Fertilizer Corporation of India Limited **

    Authors: Bhattacharyya, S K;

    Reference No: F&A0209 Pages: 14 Published on: 1, January, 1973

    Abstract: Deals with the treatment of deferral of the selling and distribution expenses during 1971-72. It focuses on the accounting treatment of training, sales promotion and selling, and distribution expenses incurred for the development of demand for fertilizers to be produced by new manufacturing units outside the "economic zones" of the ... More

  14. Larsen and Toubro Limited (B)

    Authors: Bhattacharyya, S K; Camillus, J C;

    Reference No: F&A0233(B) Pages: 13 Published on: 1, January, 1973

    Abstract: The team of consultants engaged in defining L&T's businesses, and streamlining its management planning and control systems, identifies four major "product groups" as distinct businesses of L&T. The existing reporting system in relation to one of these four groups is described. The case seeks to identify the determinants ... More

  15. Eastern Steels Limited

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

    Reference No: F&A0207 Pages: 7 Published on: 1, January, 1973

    Abstract: Given a trial balance, this exercise requires the passing of adjustment entries and the preparation of financial statements. ... More

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