Latest published cases

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

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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

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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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Authors: Seshan, Suresh A;

Reference No: F&A0225TEC Pages: 6 Published on: 1, January, 1973

Abstract: This note describes the concepts and procedures underlying budgetary control systems. ... More

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Authors: Bhattacharyya, S K;

Reference No: F&A0205 Pages: 3 Published on: 1, January, 1973

Abstract: This is an exercise in the preparation of financial statements for a construction company, based on a trial balance and a series of adjustment entries involving disputed billings, materials lost in transit, losses on investments, etc. ... 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: Seshan, Suresh A; Mehta, Kiran J;

Reference No: F&A0251 Pages: 7 Published on: 1, January, 1974

Abstract: The chairman of the company has assured the shareholders of a minimum dividend following increase in the company's licensed capacity. The chief accountant and other senior executives analyse the market for beer, the demand potential, plus the structure and behaviour of material costs and operating expenses, to see if the ... 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: Bhattacharyya, S K; Camillus, J C;

Reference No: F&A0233(I) Pages: 16 Published on: 1, January, 1974

Abstract: After developing the required understanding of a long range framework for more effective budgeting [described in L&T (D) and (E)], the General Manager (Finance) considers the time appropriate to have a hard look at the existing budgeting system in the organization. Several issues (e.g. the role of the ... More

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Authors: Seshan, Suresh A;

Reference No: F&A0252 Pages: 5 Published on: 1, January, 1974

Abstract: This is an introductory note on management accounting, with particular reference to cost accounting. It describes the need for managerial accounting information, the purpose for which managerial accounting information can be used, the nature of the managerial accounting process and its interrelationship with other fields of knowledge, and the role ... 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: Govindarajan, V;

Reference No: F&A0190 Pages: 5 Published on: 1, January, 1974

Abstract: Deals with the preparation of financial statements from incomplete records. ... More

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Authors: Kuchhal, S C;

Reference No: F&A0217 Pages: 10 Published on: 1, January, 1974

Abstract: The case deals with 1) relevance of convertible securities for raising longterm funds in the Indian environment, 2) choice between shortterm borrowing and mediumterm bonds, which are convertible into equity at the option of holders, and 3) comparative merits of loan converted into equity by lending institutions, and convertible bonds ... More

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