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Latest published cases

List of Latest Published Cases

  1. 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

  2. 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

  3. 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

  4. 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

  5. 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

  6. 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

  7. 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

  8. 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

  9. Sulphuric Acid Plant

    Authors: Balakrishnan, K;

    Reference No: F&A0310 Pages: 3 Published on: 1, January, 1977

    Abstract: Gives the breakup of cost of production of sulphuric acid for a medium-scale manufacturer in 1966. Details are given in terms of actual totals for three chosen months, and estimated per unit costs for 1967. Variability of costs are not given. Students are expected to discern the behaviour of costs from ... More

  10. Co-Optex: Funds Flow Analysis for 1975-76

    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

  11. 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

  12. Mridula Ice Cream Parlour (A)

    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

  13. Co-optex: Budgetary Control Systems

    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

  14. 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

  15. 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

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