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Latest published cases

List of Latest Published Cases

  1. Funds Flow Statement

    Authors: Kuchhal, S C;

    Reference No: F&A0041TEC Pages: 5 Published on: 1, January, 1965

    Abstract: A technical note on funds flow statement as an analytical tool, describing its utility and limitations. ... More

  2. Accounting Concept of Depreciation **

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

    Reference No: F&A0021TEC Pages: 15 Published on: 1, January, 1966

    Abstract: A description of the accounting concept of depreciation, methods of depreciation, and statutory provisions for providing depreciation charge under the Companies Act as well as the Income Tax Act. ... More

  3. Cost-Volume-Profit Analysis

    Authors: Kuchhal, S C;

    Reference No: F&A0050TEC Pages: 19 Published on: 1, January, 1967

    Abstract: A technical note discussing the significance and application of the tool of analyzing cost, volume and profit. Suitable illustrations and charts have been included to explain the mechanics and interpretation of this analytical tool. ... More

  4. Accounting and Reporting Requirements under the Companies Act, 1956**

    Authors: Bhattacharyya, S K;

    Reference No: F&A0077TEC Pages: 13 Published on: 1, January, 1969

    Abstract: A technical note on the legal requirements to be fulfilled by companies' published annual reports under the Indian Companies Act, 1956. ... More

  5. Accounting Records and Procedures **

    Authors: Seshan, Suresh A;

    Reference No: F&A0130TEC Pages: 21 Published on: 1, January, 1970

    Abstract: Describes some of the more common accounting records and procedures used by business organizations to prepare financial statements. The accounting records described are the journal and the ledger; the procedures of journalizing and ledger posting, and adjusting and closing processes are also dealt with. ... More

  6. The Balance Sheet

    Authors: Seshan, Suresh A;

    Reference No: F&A0128TEC Pages: 13 Published on: 1, January, 1970

    Abstract: This note covers the following topics: purpose of preparing a balance sheet; format of a balance sheet; and a detailed description of each asset, liability and owners' equity item that appears in a normal balance sheet. The concluding part of the note describes how the effect of accounting transactions can ... More

  7. The Profit and Loss Statement

    Authors: Seshan, Suresh A;

    Reference No: F&A0131TEC Pages: 14 Published on: 1, January, 1970

    Abstract: The form and content of the profit and loss statement and related accounting concepts and conventions are described in this technical note. An actual profit and loss statement is used for illustrative purposes. The concepts covered include income realization and expense recognition. The note also describes the distinction between cash ... More

  8. Basic Concepts and Conventions

    Authors: Seshan, Suresh A;

    Reference No: F&A0129TEC Pages: 7 Published on: 1, January, 1970

    Abstract: Emphasizes the need for preparing financial statements by business organizations. After a brief description of the two major financial statements developed from accounting records, the note explains the basic concepts and conventions underlying financial statements. ... More

  9. The Analysis of Financial Statements: Uses and Limitations

    Authors: Shah, B G;

    Reference No: F&A0150TEC Pages: 7 Published on: 1, January, 1972

    Abstract: Describes the limitations and uses of financial statements by outside financial analysts  particularly limitations arising from differences in accounting conventions, and discrepancy between book value and realizable value due to change in price levels and the nonmonetary factors, which are not quantified in the financial statements. It discusses the ... More

  10. Budgeting

    Authors: Seshan, Suresh A;

    Reference No: F&A0225TEC Pages: 6 Published on: 1, January, 1973

    Abstract: This note describes the concepts and procedures underlying budgetary control systems. ... More

  11. Cash Budget: A Tool for Credit Planning

    Authors: Shah, B G;

    Reference No: F&A0230TEC Pages: 4 Published on: 1, January, 1974

    Abstract: Discusses the merits of short period forecast of cash receipts and disbursements (cash budgeting) as a tool for assessing working capital requirements, and argues that such cash budgeting procedure is a better tool for control of use of credit by financing institutions. ... More

  12. Cost Accounting for Inventory Valuation

    Authors: Seshan, Suresh A;

    Reference No: F&A0253TEC Pages: 29 Published on: 1, January, 1974

    Abstract: Deals with the concepts, techniques and procedures for inventory valuation in a manufacturing organization. The note describes the two major systems of cost accounting job and process. Also, included in the note, are the different bases of costs for inventory valuation, viz. actual versus standard cost, and direct or variable ... More

  13. Uncertainty Analysis in Capital Investment Decisions: Some Aspects**

    Authors: Mote, V L; Patil, Venkutai H; Shah, B G;

    Reference No: F&A0229TEC Pages: 24 Published on: 1, January, 1974

    Abstract: This note discusses some aspects of the measurement of the benefits from investment and the development of criteria for choosing a project. The focus of the discussion is on how to build uncertainty about the behaviour of several key input factors underlying the projected rate of return explicitly in the ... More

  14. Performance Budgeting and Auditing

    Authors: Sambrani, Shreekant;

    Reference No: CMA0306TEC Pages: 13 Published on: 17, October, 1974

    Abstract: Various principles and methods of evolving a performance budget are discussed along with the areas of application of performance budgeting to government systems. ... More

  15. 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

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