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Latest published cases

List of Latest Published Cases

  1. Co-Optex: Financial Statements for 1975-76

    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

  2. Standard Swings Limited

    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

  3. Jindal Manufacturing Company Limited **

    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

  4. Co-Optex: Introduction of Regional Budgeting

    Authors: Balakrishnan, K;

    Reference No: F&A0324 Pages: 12 Published on: 1, January, 1978

    Abstract: The third of the set, this case describes the organization's efforts to introduce budgetary control systems at the regional level. It also describes the Financial Adviser's efforts to help the regional managers prepare a set of semi-annual budgets from the trial balance generated by the financial accounting system. ... More

  5. Co-Optex: Introduction of MBO

    Authors: Balakrishnan, K;

    Reference No: F&A0322 Pages: 28 Published on: 1, January, 1978

    Abstract: The first of a set of three related cases, this case gives the historical background of the Tamil Nadu Handloom Weavers' Cooperative Society Limited (Cooptex) since its inception, and the objectives set for1971-1978 as part of an MBO system being introduced. ... More

  6. KHDC: Costing System at P.P.U.

    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

  7. Southern Chemicals and Pharmaceuticals Limited

    Authors: Agarwal, S P;

    Reference No: F&A0327 Pages: 3 Published on: 1, January, 1979

    Abstract: This case deals with the preparation of financial statements i.e., profit and loss statement and bala sheet, from a list of balances. It also deals with the preparation of journal entries with respect to adjustments and additional information given, besides the list of balances. ... More

  8. Handtex Corporation (A)

    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

  9. Coastal Pradesh Forest Development Corporation: Breakeven for Boat Building Yard

    Authors: Balakrishnan, K;

    Reference No: F&A0325 Pages: 4 Published on: 1, January, 1979

    Abstract: Narrates the discussion between the managing director and the chief accountant of a forest development corporation regarding the commencement of a boat-building yard. It gives a detailed breakup of the price and cost structure of a typical 48-feet teakwood- based boat they intend to manufacture as an ongoing activity. Students ... More

  10. Viking Limited

    Authors: Ramamurthy, B; Govindarajan, V;

    Reference No: F&A0332 Pages: 6 Published on: 1, January, 1979

    Abstract: Details a practical, reallife problem in transfer pricing. An existing system is detailed and all problems associated with the same are raised. ... More

  11. Introduction to the Concept of Costs

    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

  12. Shree Garuda Manufacturing Company (B)

    Authors: Ramamurthy, B; Govindarajan, V;

    Reference No: F&A0330(B) Pages: 6 Published on: 1, January, 1979

    Abstract: Introduces, in a very general fashion, specific price-level accounting. The case series can be used to give an introduction to inflation accounting and how conventional financial statements can mask the true state of affairs. ... More

  13. SPHDC: Discounting for Stock Clearance

    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

  14. Interface Between Government and Public Undertakings: The Audit Control (D)

    Authors: Bhatt, Anil;

    Reference No: BP0158TEC(D) Pages: 3 Published on: 1, January, 1979

    Abstract: The note discusses control through audit. In particular, it discusses the forms of audits, the role of the CAG, and criticism of the role of audit. ... More

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