Latest published cases

Authors: Balakrishnan, K;

Reference No: F&A0308 Pages: 1 Published on: 1, January, 1977

Abstract: Deals with responsibility accounting. Using concepts of standard costing and variance analysis, the performance of four departments? purchasing, mixing, pellet- making and selling? can be delineated. Class discussion could cover the interdependence of the variances of different responsibility centres. ... More

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Authors: Balakrishnan, K;

Reference No: F&A0306 Pages: 2 Published on: 1, January, 1977

Abstract: Presents a problem in sales variance analysis. Total sales variance can be analyzed into price, quantity, and mix variances. Raises a special problem concerning quantity variance when the sales department sells more than what is produced. The variances can be worked out in three different units?revenue, profit, and contribution. ... More

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Authors: Balakrishnan, K; Raman, K S;

Reference No: F&A0319EX Pages: 2 Published on: 1, January, 1978

Abstract: An exercise in preparing profit/loss account, profit/loss appropriation account, and balance sheet for an apex cooperative society from its trial balance. ... More

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Authors: Gupta, Ramesh;

Reference No: F&A0317 Pages: 5 Published on: 1, January, 1978

Abstract: The case deals with the mechanics of preparing accounting books. It involves preparation of journal entries, "T" accounts, trial balance, adjustment entries and final accounts. It provides an understanding of the various accounting concepts, principles and conventions involved in recording business transactions. ... More

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

Reference No: F&A0326 Pages: 4 Published on: 1, January, 1978

Abstract: Mr. Ajoy Gupta has invented electrically operated automatic swings. As part of establishing the manufacturing project, he is required to present before the financing bank a set of projected cash receipts and payments, income statement, and balance sheet, in addition to certain policy inputs. Identification of various policy inputs and ... More

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Authors: Balakrishnan, K;

Reference No: F&A0323 Pages: 18 Published on: 1, January, 1978

Abstract: The second of the set, this case describes the sales, stock, and production budgets and their final translation into a cash budget. Also describes the marketing information system being introduced to facilitate the budgetary control systems. ... More

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Authors: Balakrishnan, K;

Reference No: F&A0320 Pages: 14 Published on: 1, January, 1978

Abstract: The case describes in detail the costing system of a handloom development corporation. The immediate problem faced by the organization is the apparent overpricing of its silk sarees and the resultant inventory build-up. Students can suggest revised prices and evaluate the system from the point of view of cost ... More

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Authors: Balakrishnan, K; Raman, K S;

Reference No: F&A0318 Pages: 5 Published on: 1, January, 1978

Abstract: An exercise in preparing funds flow statements and cash flow statements from the opening and closing balance sheets, profit/loss account and profit/loss appropriation accounts. ... More

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Authors: Balakrishnan, K; Jaikumar, V;

Reference No: F&A0315(A) Pages: 6 Published on: 1, January, 1978

Abstract: A case in relevant costs and pricing, describing product costing under a full costing system. An accountant suggests improved basis for allocation of fixed/common costs. Relevance of product costs worked out under the old and revised systems can be scrutinized in the context of a price revision to improve ... More

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Authors: Seshan, Suresh A; Balakrishnan, K;

Reference No: F&A0335EX Pages: 4 Published on: 1, January, 1979

Abstract: An exercise in classification of costs, with a view to understanding the basic cost terminology. Examples from the handloom sector have been given. ... More

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Authors: Balakrishnan, K;

Reference No: F&A0321 Pages: 4 Published on: 1, January, 1979

Abstract: Describes a controversy between the marketing manager, who instructs his department to dispose of the accumulated stock of sarees at a price discount of 15%, and the financial advisor, who asserts that the discount would result in a huge loss to the corporation. The controversy provides an opportunity for discussing the ... More

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Authors: Bhattacharya, C D;

Reference No: F&A0331 Pages: 3 Published on: 1, January, 1979

Abstract: Deals with the preparation of the statement of sources and application of funds and a statement of changes in working capital, along with all the supporting schedules. ... More

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Authors: Agarwal, S P;

Reference No: F&A0328 Pages: 10 Published on: 1, January, 1979

Abstract: Deals with the mechanics of preparing the various books of accounts such as the cash book, sales day book, sales return book, purchase day book, purchase return book, journal proper, posting of the various transactions to the ledgers and preparation of "T" accounts, and preparation of trial balance and financial ... More

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Authors: Malya, M Meenakshi;

Reference No: QM0149TEC Pages: 6 Published on: 1, January, 1979

Abstract: This is a technical note that introduces the concept of relevant costs for decisionmaking. Examples are provided. ... More

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