Reference No: F&A0319EXPages: 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
Reference No: F&A0326Pages: 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
Reference No: F&A0317Pages: 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
Reference No: F&A0324Pages: 12Published 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
Reference No: F&A0322Pages: 28Published 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 (Co optex) since its inception, and the objectives set for1971-19 78 as part of an MBO system being introduced. ... More
Reference No: F&A0320Pages: 14Published 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 over pricing 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
Reference No: F&A0335EXPages: 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
Reference No: F&A0325Pages: 4Published 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
Reference No: F&A0332Pages: 6Published 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
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
Reference No: F&A0321Pages: 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
Reference No: BP0158TEC(D)Pages: 3Published 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
Reference No: F&A0328Pages: 10Published 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
