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Latest published cases

List of Latest Published Cases

  1. Indian Rayon Corporation Limited **

    Authors: Bhattacharyya, S K;

    Reference No: F&A0091 Pages: 22 Published on: 1, January, 1968

    Abstract: Essentially pertains to the company's annual report which reports a profit for the year under consideration while the balance sheet shows an accumulated loss. In the computation of this profit, items like depreciation, preference dividend, amortised expenses, etc have been excluded. In the class, the relevance or otherwise of the ... More

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  2. Bombay Drug Stores (A) **

    Authors: Seshan, Suresh A;

    Reference No: F&A0057(A) Pages: 9 Published on: 1, January, 1968

    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

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  3. Sintex Limited **

    Authors: Bhattacharyya, S K; Varshneya, K L;

    Reference No: F&A0053 Pages: 12 Published on: 1, January, 1968

    Abstract: Relates to the accounting treatment of receipts following import entitlements arising from export sales. When such receipts should be recognized as income and how they should be reported in annual reports can be discussed. ... More

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  4. Bharat Gases and Equipment Limited (A) **

    Authors: Bhattacharyya, S K; Jaikumar, V;

    Reference No: F&A0084(A) Pages: 12 Published on: 1, January, 1968

    Abstract: This is a case on capital expenditure control. The procedure adopted in the company is exemplified by describing how a particular project was planned and put through. In the class the discussion is about whether this is the best way of planning and implementing the project within the company objective. ... More

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  5. Eastern Paper Mills Limited (B)

    Authors: Bhattacharyya, S K; Jaikumar, V;

    Reference No: F&A0094(B) Pages: 7 Published on: 1, January, 1968

    Abstract: The company, which has been valuing closing stock at sales value, switches over to valuation at direct costs. After a few years, it goes back to its original method of valuing stocks. In the class, the effects of changeover are assessed; the real reasons why the company made the switchovers ... More

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  6. Rainbow Paints Limited **

    Authors: Balakrishnan, K;

    Reference No: F&A0116 Pages: 6 Published on: 1, January, 1969

    Abstract: Deals with the problems involved in formulating and implementing budgets for repairs and maintenance. The main issues are 1) alternative ways of classification of R&M costs say, into minor and major, routine and non routine, preventive and curative, etc. 2) the criteria for such classifications, and 3) the utility of such classifications ... More

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  7. Usha Limited **

    Authors: Varshneya, K L; Reynolds, J;

    Reference No: F&A0069 Pages: 14 Published on: 1, January, 1969

    Abstract: The management determines their costing system's suitability for their foundry operation so that they can determine the price they should pay for buying castings from outside sources. Costing information is also required for fixing the selling prices of the end-products. The case provides material for discussing the relevant costs ... More

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  8. Liberty Steel Plant (D) **

    Authors: Balakrishnan, K;

    Reference No: F&A0046(D) Pages: 53 Published on: 1, January, 1969

    Abstract: The two broad areas covered by this case are: 1) elements of a budget manual, with illustrative forms and procedures; and 2) the necessity to have different types of control and reporting techniques for the various levels of managerial hierarchy, particularly in the case of a public sector setup. ... More

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  9. Bhatia Radio Stores **

    Authors: Ramanathan, K V;

    Reference No: F&A0056 Pages: 8 Published on: 1, January, 1969

    Abstract: Conversion of an accounting system based on cash concepts to a system based on the accrual concepts. ... More

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  10. Monica Beauty Aids Limited **

    Authors: Balakrishnan, K;

    Reference No: F&A0120 Pages: 8 Published on: 1, January, 1969

    Abstract: The general manager has to determine proper criteria for deciding the optimum size of the advertisement appropriation. The case raises the controversy between the advertising manager, who prefers reporting of expenses by advertising activity, and the cost accountant, who prefers accounting and reporting by expense heads. The procedures for compilation ... More

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  11. Empire Leaf Spring Company (A) **

    Authors: Varshneya, K L; Haynes, Warren W;

    Reference No: QM0035(A) Pages: 6 Published on: 1, January, 1969

    Abstract: The case deals with the suitability of a costing system for a small manufacturer who needs costing information on practically all types of business decisions. However, an elaborate costing system is expensive and involves a lot of record-keeping. The case facilitates discussion on installing the costing system. ... More

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  12. Setting Up a New Pesticide Plant: E.I.D. Parry Limited **

    Authors: Desai, D K;

    Reference No: CMA0184 Pages: 17 Published on: 20, November, 1969

    Abstract: This case shows how cash flow statements can be prepared and could be used in capital budgeting techniques in pesticides industry. ... More

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  13. Hindustan Machinery Manufacturing Company **

    Authors: Seshan, Suresh A; Ramanathan, K V;

    Reference No: F&A0072 Pages: 6 Published on: 1, January, 1970

    Abstract: The operating costs of a particular job order have shown a sharp increase compared with the same job order executed in the previous month. The difference has arisen because the job order was machined on separate machines, each having different operating characteristics and costs. The case can be used to ... More

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  14. Jitulab Chemicals **

    Authors: Seshan, Suresh A;

    Reference No: F&A0127 Pages: 4 Published on: 1, January, 1970

    Abstract: The case deals with the need for accounting information for a small business. A change in the nature and size of the business raises questions regarding the type of accounting records that need to be maintained. The relevance of basic accounting concepts and conventions can also be discussed. ... More

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  15. Dunlop India Limited(B) **

    Authors: Shah, B G; Varshneya, K L;

    Reference No: F&A0110(B) Pages: 5 Published on: 1, January, 1970

    Abstract: Case (B) is an exercise in the ratio analysis from the viewpoint of management, lenders and investors. ... More

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