Latest published cases

List of Latest Published Cases

  1. 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

  2. Bharat Glass Works Limited (B)

    Authors: Shah, B G;

    Reference No: F&A0024(B) Pages: 5 Published on: 1, January, 1970

    Abstract: The BGW Case Series related to the appraisal of a long term Loan to a Manufacturing Company. It also deals with the Fashioning of the terms and Conditions of the Loan in such a way as would reconcile the lender's and the borrower's Points of View. ... More

  3. Teesgaon District Milk Societies Federation (B)

    Authors: Seshan, Suresh A;

    Reference No: F&A0097(B) Pages: 9 Published on: 1, January, 1970

    Abstract: The federation's bye laws limit its borrowing capacity to eight times its paidup share capital, reserves and surplus. In a particular year, the federation incurred a sizable operating loss that was greater than its reserve fund. Consequently, the federation's borrowing capacity was seriously crippled. The board of directors consider several ... More

  4. Rampur Textile Mills Limited**

    Authors: Kulkarni, G R;

    Reference No: BP0029 Pages: 19 Published on: 1, January, 1970

    Abstract: A large diversified industrial organization whose main business is in textiles considers a proposal to acquire a "sick" textile mill in Ahmedabad. Financial data has been provided about the sick mill, and the case includes two reports submitted to top management on the merits of the proposal, one by an ... More

  5. Amalgamated Industries Limited **

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

    Reference No: F&A0121 Pages: 14 Published on: 1, January, 1970

    Abstract: Provides an exercise in application of sources of funds and its interpretation. It serves to highlight that changes in the balance sheet figures do not necessarily mean application and/or use of funds. ... More

  6. Anjali Bank (A)

    Authors: Shah, B G; Sheth, N R; Krishna, Gopal;

    Reference No: F&A0138(A) Pages: 9 Published on: 1, January, 1970

    Abstract: Describes the formation of an employees' union in a large bank in which the management had adopted personal and social acquaintance as an important basis for recruitment at the clerical level. Management was at first indifferent to the union but recognized it after an agitation. Subsequently, meetings were held between ... More

  7. The Federal Bank (B) **

    Authors: Shah, B G; Anantharaman, K;

    Reference No: F&A0155(B) Pages: 15 Published on: 1, January, 1970

    Abstract: The case describes a Management control system in operation in a leading India bank and highlights the problems relating to performance evaluation of branches during the case discussion the need for formal management control and reporting system based on predetermined targets relating to deposits, advances, costs and profits is brought ... More

  8. Poonam Bank (A)**

    Authors: Shah, B G; Sheth, N R; Gandhi, J S;

    Reference No: F&A0174(A) Pages: 13 Published on: 1, January, 1970

    Abstract: Case (A) describes the process of extending banking operations into a traditionally backward rural area. It brings out the strategy adopted by the management of a major commercial bank for opening a rural branch and the branch manager's approach to the problem of communicating the benefits of banking to the ... More

  9. Bharat Engineering Company (B)

    Authors: Sheth, N R;

    Reference No: P&IR0021(B) Pages: 11 Published on: 1, January, 1970

    Abstract: Case (B) P&IR0021(B) describes an incentive scheme launched by the management apparently to provide higher job satisfaction to workers. This can be discussed in relation to the philosophy and practices of wage incentives in industry. ... More

  10. Assistance to Small Scale Industries**

    Authors: Mehta, S C;

    Reference No: MAR0087TEC Pages: 11 Published on: 1, January, 1970

    Abstract: Outlines the major assistance programmes of the central and state governments for the development and promotion of small-scale industries. Information is provided about the various institution which have been set up for this purpose to provide aid to the small units in the areas of procurement of raw materials both ... More

  11. Swadeshi Textiles Limited

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

    Reference No: F&A0109 Pages: 10 Published on: 1, January, 1970

    Abstract: Provides an opportunity to analyse the funds locked up in accounts receivables. It gives information on various ways in which the banks finance accounts receivables, and provides an opportunity to discuss accounting procedure for billing and submission of documents and responsibility for collecting payments. Marginal contribution approach for extending credit ... More

  12. 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

  13. The Star System (D) **

    Authors: Shah, B G; Krishna, Gopal;

    Reference No: F&A0143(D) Pages: 16 Published on: 1, January, 1970

    Abstract: The case describes the suggestions made by a consultant and his colleagues regarding the appraisal and promotion of officers in the bank. ... More

  14. Hari Kaka (Part I and II) **

    Authors: Shah, B G; Siddappa, M;

    Reference No: F&A0177 Pages: 31 Published on: 1, January, 1970

    Abstract: Part I describes the appraisal of a loan application from Hari Kaka (a deficit farmer at the existing level of consumption and output) for financing the sinking of a well, installing a pump-set, and purchasing of loans and repayment of his past debts. It also provides details about Hari Kaka's ... More

  15. Nationalization of the Indian Air Transport Industry (A)**

    Authors: Haynes, Warren W;

    Reference No: ECO0066(A) Pages: 17 Published on: 1, January, 1970

    Abstract: The case highlights the government's nationalization policy. It also offers specific evidence with regard to the peculiar problems of the air transport industry together with appropriate government pronouncements on nationalization. The student is encouraged to take to position on the sondness of the more to natonalise the air transport industry ... More

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