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Latest published cases

List of Latest Published Cases

  1. IndoBurmah Petroleum Company Limited **

    Authors: Kuchhal, S C;

    Reference No: F&A0256 Pages: 7 Published on: 1, January, 1975

    Abstract: The case is designed to emphasize the essential factors to be kept in mind while making a bonus issue. It also provides an opportunity for making the necessary calculations for deciding the issue of bonus shares. ... More

  2. Anita Mills Limited

    Authors: Mampilly, Paul;

    Reference No: F&A0276 Pages: 2 Published on: 1, January, 1975

    Abstract: This is an introductory case on cash flow planning. It can also be used to illustrate why the surpluses shown by the income statement under accrual accounting vary from the surpluses according to the cash flow statements. ... More

  3. Veston India Limited (A) **

    Authors: Seshan, Suresh A;

    Reference No: F&A0267(A) Pages: 2 Published on: 1, January, 1975

    Abstract: These cases provide a list of the items (with figures) that appear in the company's balance sheet and profit and loss statement. Students are required to classify these items and prepare financial statements. ... More

  4. Tri-Sure India Limited

    Authors: Bhattacharyya, S K;

    Reference No: F&A0290 Pages: 35 Published on: 1, January, 1976

    Abstract: Describes the accounting adjustments made by the management that is subsequently audited and found to be without any operational basis. The auditors allege that sales have been inflated, adjustments have been made in receivables and inventories, and profit figures increased. This happens when the profit and loss account is to ... More

  5. Rohtas Industries Limited

    Authors: Bhattacharyya, S K;

    Reference No: F&A0113 Pages: 14 Published on: 1, January, 1976

    Abstract: The company is engaged in manufacturing a wide range of diversified activities like sugar, cement, vanaspati, chemicals, etc. The results of operations are published in the form of a consolidated balance sheet and profit and loss account. Questions are raised as to how useful these figures are to outside analysts, ... More

  6. Electrical Equipments Limited

    Authors: Balakrishnan, K;

    Reference No: F&A0287 Pages: 11 Published on: 1, January, 1976

    Abstract: The case describes the detailed classification and codification of 1) product groups, production departments, service departments and cost centres, and 2) capital and revenue accounts, financial accounting, cost accounting, classification of factory expenses, etc. from a real life accounting system. The objective is to use it as a vehicle for explaining the ... More

  7. T-Shirts India Limited

    Authors: Balakrishnan, K;

    Reference No: F&A0299 Pages: 3 Published on: 1, January, 1977

    Abstract: A case in comprehensive profit variance analysis. Gives the standards for three products, the budget for the year and the actuals for a particular month. Enables generation of all variances (sales, material, labour, variable overheads and fixed overheads) to explain the difference between the actual monthly profit and the budgeted ... More

  8. LSP Joint

    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

  9. Cinestar Soaps (Private) Limited

    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

  10. Sunanda Alkalies Limited

    Authors: Balakrishnan, K;

    Reference No: F&A0283 Pages: 4 Published on: 1, January, 1977

    Abstract: A caustic soda manufacturer was considering several alternatives for improving the firm's profitability. The company had faced a severe power-cut and the consequent underutilization of capacity and rise in unit cost. The case enables analysis of cost data for shortterm and longterm pricing. Students will be expected ... More

  11. Rajnigandha Perfumeries

    Authors: Balakrishnan, K; Jaikumar, V;

    Reference No: F&A0314 Pages: 5 Published on: 1, January, 1977

    Abstract: Deals with the use of relevant costs for analysis, and managerial decisions, in a joint product situation. Decisions involve choices between 1) alternative processes; 2) alternative uses of by product 3) new and old equipment; and 4) the activities to be pursued or dropped. Cost analysis could cover product line profitabilities and breakeven under ... More

  12. Standard Tile Company

    Authors: Balakrishnan, K;

    Reference No: F&A0303 Pages: 1 Published on: 1, January, 1977

    Abstract: Deals with a problem in material cost variance. Requires computation of price, mix and yield variances. ... More

  13. Janata Textile Corporation (A)

    Authors: Balakrishnan, K;

    Reference No: F&A0312(A) Pages: 3 Published on: 1, January, 1977

    Abstract: An introductory problem in process costing, covering four processes and three products. Introduces the concepts of transferred-in costs and equivalent units. Excludes treatment of opening work-in-process and losses. ... More

  14. Manjeshwari Mills (B)

    Authors: Mote, V L; Saha, Jahar; Shah, B G;

    Reference No: QM0117(B) Pages: 11 Published on: 1, January, 1977

    Abstract: The professors send a proforma in which data should be collected. The dalal expresses some doubts about the usefulness of the data requested. The professors clarify these doubts, and receive the data needed for the analysis. The case ends with all the information needed to make product-wise decisions for ... More

  15. Amrita Tea

    Authors: Balakrishnan, K;

    Reference No: F&A0300 Pages: 1 Published on: 1, January, 1977

    Abstract: Examines the impact of substituting variable costs for fixed costs on profit, breakeven point, and margin of safety. Class discussion could cover the evaluation of relative business risks in two different cost structures?one with a higher proportion of variable costs and the other with a predominance of fixed costs. ... More

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