Managerial Accounting

Managerial Accounting
Area Chairperson: Prof. Vinay Dutta

No.of Cases: 67
1. F&A0047TEC 1967 15 pp
Break-Even Charts
Balakrishnan, K
Managerial Accounting and Control
Explains the significance and usefulness of presenting business situations in the form of breakeven charts, and
illustrates all known variations in presentation. It describes the concept behind constructing breakeven charts and
defines the various terminologies connected with them.
I IMA: BI F&A4 BLIOGRAPHY OF CAS ES AND NOTES

2. F&A0067R 1965 9 pp
Lilac Flour Mills
Seshan, Suresh A and Ramanathan, K V
Managerial Accounting; Cost Accounting This case is concerned with the problem of inventory valuation and pricing in
a joint and by-products situation. Students are required to decide the minimum selling price for each of the four
products and the basis for inventory valuation.
3.F&A0087 1977 3 pp
Kankaria Chemical Works
Balakrishnan, K
This is a case in comprehensive variance analysis. Requires computation of material, labour, and variable and fixed
overheads in a process-costing situation. Variances have to be worked out on equivalent units of production rather
than on just-finished goods.
4. F&A0089R 1970 7 pp
Mansa Building
Seshan, Suresh A
Managerial Accounting; Financial Accounting
Requires students to prepare financial statements using the accrual concept. Several transactions are included to
illustrate prepaid expenses, accrued expenses, and prepaid revenue.
5. F&A0094(B) 1968 7 pp
Eastern Paper Mills Limited (B)
Bhattacharyya, S K and Jaikumar, V
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 are studied; and finally, the circumstances under which
these changeovers were made are explored.
6. F&A0097 1970 10 pp
Teesgaon District Milk Societies Federation (B)
Seshan, Suresh A
Managerial Accounting; Management of Rural Cooperatives 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 alternatives, including revaluation of assets and a change
in depreciation policy, to meet the crisis.
7. F&A0117 1969, 1978 13 pp

Ajit Verma: The MBA
Balakrishnan, K
Managerial Accounting and Control, Organizational Behaviour
The case is intended for two class sessions. In the first session, the organizational problems of introducing change in
the form of a new cost accounting system in an orthodox situation could be discussed. In the second session, the
various “procedural systems” which should be introduced as a prerequisite for a subsequent control system could be
tackled.
8. F&A0122 1970 11 pp
Rekha Limited (A)
Varshneya, K L
Finance; Managerial Economics
The top executives of Rekha Limited, a large Indian company, review their existing capital budgeting policies and
practices because profitability and the price-earning ratio of the company’s shares are declining. The case provides
an opportunity for suggesting changes in the company’s capital budgeting systems.
9. F&A0128TEC 1970 14 pp
The Balance Sheet
Seshan, Suresh A
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 be traced on the balance sheet using the
accounting equation concept.
10. F&A0129TEC 1970 10 pp

Basic Concepts and Conventions
Seshan, Suresh A
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.
11. F&A0131TEC 1970 1 pp

The Profit and Loss Statement
Seshan, Suresh A
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 and
accrual accounting.
FINANCE AND ACCOUNTING F&A7

12. F&A0160 1971 5 pp
Kailash Gupta: Engineer Entrepreneur
Seshan, Suresh A
A young engineer-entrepreneur, wishing to start a manufacturing enterprise, approaches a leading commercial bank
for financial assistance. The bank asks the entrepreneur to furnish forecasted financial statements. A summary of the
expected (manufacturing and selling) transactions during the first year of operations is given. The student is required
to prepare an estimated statement of assets, liabilities and capital and an estimated profit and loss statement. The
case can be used to introduce the basic accounting concepts of cost, going concern and dual aspects. The distinction
between cash and profit flows can also be shown.
13. F&A0160 1971 5 pp

Kailash Gupta: Engineer Entrepreneur
Seshan, Suresh A
A young engineer-entrepreneur, wishing to start a manufacturing enterprise, approaches a leading commercial bank
for financial assistance. The bank asks the entrepreneur to furnish forecasted financial statements. A summary of the
expected (manufacturing and selling) transactions during the first year of operations is given. The student is required
to prepare an estimated statement of assets, liabilities and capital and an estimated profit and loss statement. The
case can be used to introduce the basic accounting concepts of cost, going concern and dual aspects. The distinction
between cash and profit flows can also be shown.
14. F&A0199 1973 11 pp
New Wave Studios Limited
Bhattacharyya, S K
Managerial Accounting and Control A film studio catering to the feature film, television entertainment and popular
music markets, has to evaluate its treatment of TV contracts for revenue recognition purposes and for the valuation
of film inventory.
15. F&A0200R 1973 3 pp

Latif Khan, Architect
Bhattacharyya, S K
A renowned architect has been asked by the income-tax authorities to furnish a set of financial statements for his
firm. The case requires the preparation of these statements based on incomplete data.
16. F&A0201 1973 3 pp

Mehta Automobiles
Desai, P V and Bhattacharyya, S K
An owner-manager of a small business wants financial statements prepared as his firm grows from an auto service
and repair workshop into a dealership. The case focuses on the information required to prepare financial statements.
17. F&A0202 1973, 2002 2 pp

Irrigation Equipments Limited
A newly formed company has to record a series of transactions it has entered into during the first month of
existence. The case requires students to employ basic accounting up to the stage of preparing a trial balance.
Case Exercise Technical Note
18. F&A0203 1973 6 pp

Kamal Industries Limited
This case provides an exercise in preparing financial statements using data from a trial balance. A few adjustments
are also given.
19. F&A0206 1973 6 pp

Monarch Trading Corporation Limited
This is an exercise in preparing financial statements after passing a number of adjusting entries given in an
unadjusted trial balance.
20. F&A0207 1973 6 pp

Eastern Steels Limited
Given a trial balance, this exercise requires the passing of adjustment entries and the preparation of financial
statements.
21. F&A0210 1973 7 pp

Premier Engineering Company Limited
Ghose, A and Bhattacharyya, S K
An engineering company is trying to prepare proforma financial statements, using ten months’ actual and two
months’ estimated transactions as base-year data. A comprehensive list of projected transactions is given for the
budget year and the effect of these transactions has to be determined.
22. F&A0212 1974 19 pp

Larsen and Toubro Limited (I)
Bhattacharyya, S K and Camillus, J C
Budgetary Control Systems
After developing the required understanding of a long-range framework for more effective budgeting [described in
L&T (D) and (E)], the General Manager (Finance) considers the time appropriate to have a hard look at the existing
budgeting system in the organization. Several issues (e.g. the role of the budget committee) are raised internally.
Several other issues are raised by the consultants (e.g. the several design considerations affecting the budgeting
system). Recommendations are made as to how change could be brought about to make it more purposive.
23. F&A0214 1974 16 pp

Maharashtra Agricultural Development and Fertilizer
Promotion Corporation Limited (MAFCO)
Bhattacharyya, S K and Govindarajan, V
The case focuses on the identification of end-users of the corporation’s financial statements and their information
needs. The case examines the deficiencies of the corporation’s Annual Report visà- vis the expectations of its end-
users. It also deals with the role of auditors in attesting the corporation’s accounts.
24. F&A0231TEC 1974 7 pp

The Basic Elements of the Framework for Credit
Decision-Making
Shah, B G and Trivedi, D D
Management of Financial Institutions
This note disputes the widespread belief in banking circles that decision factors for every type of credit/ borrower
are different and hence distinctive expertise for each type is required. It contends that for all types of credit
decisions, whether agricultural, commercial (wholesale/ retail), industrial or consumer, the basic elements of
analytical framework for credit decision-making are the same. True, there are differences between credit decisions
for different types of credit to different sectors of the economy,
but these differences are amenable to logical categorization.
25. F&A0233 1974 22 pp

Larsen and Toubro Limited (A)
Management Planning and Control Systems; Management Structure Planning and Control
Traces the growth of Larsen and Toubro Limited from an import house of engineering goods to its current position
as one of the largest industrial houses, manufacturing engineering goods. The environmental, organizational and
market variables responsible for the growth of L&T are traced, and the relative changes of the structure at each level
of growth are identified. The case discussion should relate to the evolution of the structure in relation to the market,
technology and other dimensions of organizational growth.
26. F&A0234 1974 10 pp

South-Western Construction Company Limited (A)
Seshan, Suresh A
Managerial Accounting; Finance
A construction company has submitted its published annual report to a bank in support of an application for
additional financial assistance. A bank official analyses these reports with a view to establishing the company’s
profitability, liquidity and solvency, and financial policies. The case requires the use of the tools and techniques of
financial analysis — namely, ratio and funds flow analysis.
27. F&A0240 1974 35 pp

Larsen and Toubro Limited (F)
Management Planning and Control Systems; Management Structure Planning and Control
Describes the problems experienced by L&T in fixing relative profit responsibilities for its regional offices and
product divisions. The nature of operations of these two centres are described and their operational characteristics
highlighted. The case requires the formulation of criteria to determine profit centres and the application of such
criteria in the L&T context.
28. F&A0247 1974 34 pp

Industrial Development Corporation of Orissa Limited
Mohanty, Brajaraj and Camillus, J C
Budgetary Control Systems; Management Control Systems; Formal Planning Systems Deals with the budgetary control
system and management control systems and processes. Emphasis has been placed on the components of budgeting
and preparation of budgets. Other aspects touched upon are capital budgeting and long-range planning.
29. F&A0251 1974 7 pp

Roysenstien Breweries Limited
Seshan, Suresh A and Mehta, Kiran J
Managerial Accounting II; Cost Accounting
The chairman of the company has assured the shareholders of a minimum dividend following increase in the
company’s licensed capacity. The chief accountant and other senior executives analyse the market for beer, the
demand potential, plus the structure and behaviour of material costs and operating expenses, to see if the chairman’s
assurance can be fulfilled. The case focuses on the relationship between cost, volume and projects. Concepts that
can be illustrated are variable costs, fixed costs, contribution margin, breakeven analysis, and margin of safety. Case
Exercise Technical Note
30. F&A0252TEC 1974 8 pp

Managerial Accounting and Cost Accounting:
An Introduction
Seshan, Suresh A
This is an introductory note on management accounting, with particular reference to cost accounting. It describes the
need for managerial accounting information, the purpose for which managerial accounting information can be used,
the nature of the managerial accounting process and its interrelationship with other fields of knowledge, and the role
of a management accountant vis-à-vis other line and staff executives in an organization.
31. F&A0253TEC 1974 32 pp

Cost Accounting for Inventory Valuation
Seshan, Suresh A
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 versus full
cost. The costing and valuation of joint and by-products have also been discussed. This comprehensive note deals
with all aspects of cost accounting information for inventory valuation.
32. F&A0254 1975 3 pp

Co-Co Seed Oil Company
Balakrishnan, K
Deals with the determination of relevant costs, in a joint product situation. The situation calls for managerial
decisions such as a) pricing of the main product, b) pricing of by-product, and c) assessment
of breakeven volume for the main product. Also, attempts to convey concepts such as common costs, joint costs,
unique costs, and “marginal cost based pricing” for export purposes.
33. F&A0255 1974 14 pp

Industrial Gases Private Limited (B)
Seshan, Suresh A; Mehta, Kiran J; and Shah, B G
A newly-recruited management trainee presents a breakeven chart to explain the reasons for the losses the company
has been sustaining since inception. The chart provokes a lot of discussion. Several questions are raised as to the
utility of breakeven analysis in a multi-product situation. Suggestions are also made to improve operations. Students
are required to evaluate these suggestions using the concepts underlying cost- volume-profit relationships. The case
could be used to introduce students to the uses and limitations of breakeven analysis and the implicit assumptions
underlying this technique.
34. F&A0283R 1977 4 pp

Sunanda Alkalies Limited
Balakrishnan, K
Managerial Accounting and Control; Written Analysis and Communication Case Exercise Technical Note
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 under-utilization of capacity and rise in unit cost. The
case enables analysis of cost data for short-term and long-term pricing. Students will be expected to discuss the
variability of costs with the limited information available.
35. F&A0286TEC 1976 25 pp

Ratio Analysis
Seshan, Suresh A
Management Accounting; Financial Accounting Shareholders, banks, financial institutions, internal management,
government and others can usefully analyze the financial information contained in financial reports and statements.
A commonly- used technique for analyzing financial reports and statements is the ratio analysis technique. The note
describes the concept of ratios, various types of ratios, effective use of ratio analysis, and limitations of the
technique..
36. F&A0287 1976 11 pp

Electrical Equipments Limited
Balakrishnan, K
The case describes the detailed classification and codification of a) product groups, production departments, service
departments and cost centres, and b) 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 concept of cost accumulation (primary allocation—secondary allocation—absorption chain) in the
process of absorbing indirect expenses in product costs. The case should be used along with any standard simplified
problem-set to illustrate the accounting process with specific figures.
37. F&A0288 1976 18 pp

State Bank of India (G)
Bhattacharyya, S K and Singh, A K
Management Planning and Control Systems; Budgetary Control Systems The planning manager wonders how effective the
budgetary control and performance-reporting system has been in terms of its original objectives. Operational and
managerial issues relating to environmental scanning, target setting, potential identification, etc., and an inadequate
effort on the part of head office officials to guide their branch managers in framing the budget and taking
appropriate action to achieve the target are brought up for resolution.
38. F&A0290 1976 48 pp
Tri-Sure India Limited
Bhattacharyya, S K
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 be incorporated in
the prospectus for a new shares issue. The auditors explain the modus operandi of the adjustments. The case requires
the reconstruction of the profit and loss account and other related accounts on the basis of the auditors’ subsequent
findings.
39. F&A0295 1977 6 pp
Janpath Hotels Limited
Balakrishnan, K
The case provides, in a summarized form, the actual performance of a medium-sized hotel and five other hotels of
varying sizes for a four-year period. The objective is to use these data for performance assessment and cost control.
The problem in using past actuals or actuals of comparable units for performance assessment can be highlighted and
the need for standards or budgets can be emphasized.
40. F&A0297 1977 4 pp

You and Ramesh
Jaikumar, V
Managerial Accounting and Control II
Presents a problem in the analysis of overhead variance. Variances have to be calculated based on the volume of
output and the volume of input (labour hours worked). Finally, the controversy as to which of these two methods is
right has to be resolved.
41. F&A0298 1977 5 pp

Rare-seed Oil Company
Balakrishnan, K and Jaikumar, V
A comprehensive case in cost analysis for management decisions in a joint-cost situation. This is a modified version
of the “Co-co Seed Oil Company” case on the same topic. Unlike the earlier version where the price needs to be
computed from a given set of cost data, in this version the maximum possible purchase price of the raw material
needs to be worked out under different assumptions and market conditions. Case Exercise Technical NoteFINANCE
AND ACCOUNTING F&A15
42. F&A0299 1977 4 pp

T-Shirts India Limited
Balakrishnan, K
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 profit. A finer
treatment of the case should include the use of flexible budgets and selective reporting of meaningful variances.
43. F&A0300 1977 1 pp

Amrita Tea
Balakrishnan, K
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.
44. F&A0301 1977 4 pp

Oldway and Modway
Balakrishnan, K
Presents a complex problem in cost-volume-profit relationship and breakeven analysis. The problem involves
allocation of a fixed quantity of production between two plants — one with a high fixed cost and the other with a
high variable cost — to maximize profit. Needs the concept of escapable fixed cost and margin of safety. The
introduction of a step function in fixed costs in the second part of the case produces an interesting situation — a case
of multiple breakeven points.
45. F&A0302 1977 2 pp

Closure-Cap Company
Balakrishnan, K
Outlines a process-costing problem to illustrate the treatment of normal loss and abnormal loss. Does not cover
abnormal gain. Also involves treatment of equivalent units of loss and closing work-in-process.
46. F&A0303 1977 4 pp

Standard Tile Company
Balakrishnan, K
Deals with a problem in material cost variance. Requires computation of price, mix and yield variances.
47. F&A0304 1977 1 pp

Ganesh Bricks and Tiles
Balakrishnan, K
Gives the actual material consumption for two products for two consecutive periods when the actual production also
varies. Requires variance analysis, in an adapted way, for two periods. A combination of standards and past actuals
are used to assess the current period’s performance.
48. F&A0305 1977 1 pp

Radio Valves Corporation
Balakrishnan, K
Presents a problem in labour cost variances. Requires computation of wage rate, labour mix and labour efficiency
variances.
49. F&A0306 1977 1 pp

Cinestar Soaps (Private) Limited
Balakrishnan, K
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. Class
discussion could cover the relative merits of using these three units of measures.
50. F&A0307 1977 2 pp

Urvashi Spinning Mills
Balakrishnan, K
Deals with a problem in overhead cost variance. The excess consumption of steam in a spinning mill has to be
analyzed into variances arising from 1) cost of producing steam, 2) hourly rate of supply of steam, 3) number of
hours worked, and 4) efficiency of spinning. Requires logic rather than application of standard formulae.
51. F&A0308 1977 2 pp

LSP Joint
Balakrishnan, K
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.
52. F&A0309 1977 2 pp

Lala Bhogilal and Balaji
Balakrishnan, K
This is a comprehensive case in variance analysis covering mateCase Exercise Technical Note
I IMA: BI F&A16 BLIOGRAPHY OF CAS ES AND NOTES rial, labour and overhead variances. Analysis of
variances needs to be followed by assigning responsibility for the variances.
53. F&A0310 1977 3

Sulphuric Acid Plant
Balakrishnan, K
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 behavior of costs from past articles and work out a detailed
breakeven analysis for 1967. Cost-volumeprofit relationship also needs to be used to work out a revised price.
54. F&A0311 1977 4 pp

Cozy Furniture Mart
Balakrishnan, K
Describes two furniture companies needing different costing systems. One deals with a few standard models while
the other accepts unique jobs. The impact of the two different business strategies on shopfloor management, on the
quantity of work-inprocess and finished goods, and—more important—on the cost accounting system and related
paperwork, is highlighted. Finally, the question raised is: Which situation is more suited to a standard cost
accounting system?
55. F&A0312(A) 1977 3 pp

Janata Textile Corporation (A)
Balakrishnan, K
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.
56. F&A0312(B) 1977 3 pp
Janata Textile Corporation (B)
Balakrishnan, K
Gives additional information on losses to correct the accounting treatment followed in Case (A), where losses are
ignored. Introduces the concepts of standard loss, abnormal loss, and abnormal gain. Excludes treatment of opening
work-in-process.
57. F&A0314 1977 5 pp

Rajnigandha Perfumeries
Deals with the use of relevant costs for analysis, and managerial decisions, in a joint-product situation. Decisions
involve choices between a) alternative processes; b) alternative uses of by-products; c) new and old equipment; and
d) the activities to be pursued or dropped. Cost analysis could cover product line
profitabilities and breakeven under different volumes.
58. F&A0315(A) 1978, 1998 6 pp

Mridula Ice Cream Parlour (A)
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 profitability.
59. F&A0320 1978 14 pp

KHDC: Costing System at P.P.U.
Balakrishnan, K
Managerial Accounting and Control, Handloom Development Programme The case describes in detail the costing system of
a handloom development corporation. The immediate problem faced by the organization is the apparent over pricing
of its silk sarees and the resultant inventory build-up. Students can suggest revised prices and evaluate the system
from the point of view of cost control and other managerial uses.
60. F&A0321 1979 4 pp

SPHDC: Discounting for Stock Clearance
Balakrishnan, K
Describes a controversy between the marketing manager, who instructs his department to dispose of the
accumulated stock of sarees at a price discount of 15%, and the financial advisor, who asserts that the discount
would result in a huge loss to the corporation. The controversy provides an opportunity for discussing Case Exercise
Technical Note FINANCE AND ACCOUNTING F&A17
the method of evaluating the economics of a price discount decision — the trade-off between loss from discounting
and the cost of carrying inventory.
61. F&A0326 1978 4 pp

Standard Swings Limited
Managerial Accounting
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 other
information needed, for preparing projected financial statements, can be taught.
62. F&A0327 1979 3 pp

Southern Chemicals and Pharmaceuticals Limited
Agarwal, S P
Managerial Accounting and Control I
This case deals with the preparation of financial statements — i.e., profit and loss statement and balance sheet —
from a list of balances. It also deals with the preparation of journal entries with respect to adjustments and additional
information given, besides the list of balances.
63. F&A0328 1979 10 pp

Bharat Dyes and Chemicals Limited
Agarwal, S P
Deals with the mechanics of preparing the various books of accounts such as the cash book, sales day book, sales
return book, purchase day book, purchase return book, journal proper, posting of the various transactions to the
ledgers and preparation of “T” accounts, and preparation of trial balance and financial statements. The case presents
a few real-life problems and situations in which students will have to perceive and identify the business transactions.
64. F&A0329 1979 3 pp

Gujarat Tractor Limited
Agarwal, S P
Managerial Accounting and Control I
This case deals with the preparation of financial statements — i.e., profit and loss statement and the balance sheet —
for an engineering company. It also involves preparation of journal entries for adjustments to be made to the trial
balance. The case is based on the published annual report of an engineering company and attempts to develop
students’ understanding of the various realities of an actual business situation. It incorporates several learning points,
and strengthens understanding of the various principles, concepts and conventions of financial accounting.
65. F&A0330 1979 4 pp

Shree Garuda Manufacturing Company (A)
Ramamurthy, B and Govindarajan, V
Managerial Accounting and Control I; Management Control Systems Describes a young, thriving company, whose owner
is interested in inflation accounting. The indices of price rise are given. The case may be used as an exercise for
teaching GPLA, and how switching from FIFO to LIFO helps overcome part of the problem. This case can also be
used as a vehicle for discussing inflation accounting versus historical costing as a basis for judging a division’s
performance within a company. Case Exercise Technical Note
66. F&A0330 1979 8 pp

Shree Garuda Manufacturing Company (B)
Ramamurthy, B and Govindarajan, V
Managerial Accounting and Control I; Management Control Systems Introduces, in a very general fashion, specific price-
level accounting. The case series can be used to give an introduction to inflation accounting and how conventional
financial statements can mask the true state of affairs.
67. F&A0437 1996 2 pp

Metro Radio Shop
Surya Krishna, M
The case gives a simple form balance sheet and the various transactions that can take place, and illustrates how
entries of all these different transactions can be passed. The students get a clear picture of how accounts and journal
entries can be written. It also looks with be adjustment entries. Overall the case gives a clear picture at the end of
session to be students about how the various transactions in accounting can be dealt with.

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Managerial Accounting

Area Chairperson: Prof. Vinay Dutta

I IMA: BI F&A4 BLIOGRAPHY OF CAS ES AND NOTES

7. F&A0117 1969, 1978 13 pp

10. F&A0129TEC 1970 10 pp

11. F&A0131TEC 1970 1 pp

FINANCE AND ACCOUNTING F&A7

13. F&A0160 1971 5 pp

15. F&A0200R 1973 3 pp

16. F&A0201 1973 3 pp

17. F&A0202 1973, 2002 2 pp

18. F&A0203 1973 6 pp

19. F&A0206 1973 6 pp

20. F&A0207 1973 6 pp

21. F&A0210 1973 7 pp

22. F&A0212 1974 19 pp

23. F&A0214 1974 16 pp

24. F&A0231TEC 1974 7 pp

25. F&A0233 1974 22 pp

26. F&A0234 1974 10 pp

27. F&A0240 1974 35 pp

28. F&A0247 1974 34 pp

29. F&A0251 1974 7 pp

30. F&A0252TEC 1974 8 pp

31. F&A0253TEC 1974 32 pp

32. F&A0254 1975 3 pp

33. F&A0255 1974 14 pp

34. F&A0283R 1977 4 pp

35. F&A0286TEC 1976 25 pp

36. F&A0287 1976 11 pp

37. F&A0288 1976 18 pp

40. F&A0297 1977 4 pp

41. F&A0298 1977 5 pp

42. F&A0299 1977 4 pp

43. F&A0300 1977 1 pp

44. F&A0301 1977 4 pp

45. F&A0302 1977 2 pp

46. F&A0303 1977 4 pp

47. F&A0304 1977 1 pp

48. F&A0305 1977 1 pp

49. F&A0306 1977 1 pp

50. F&A0307 1977 2 pp

51. F&A0308 1977 2 pp

52. F&A0309 1977 2 pp

53. F&A0310 1977 3

54. F&A0311 1977 4 pp

55. F&A0312(A) 1977 3 pp

57. F&A0314 1977 5 pp

58. F&A0315(A) 1978, 1998 6 pp

59. F&A0320 1978 14 pp

60. F&A0321 1979 4 pp

61. F&A0326 1978 4 pp

62. F&A0327 1979 3 pp

63. F&A0328 1979 10 pp

64. F&A0329 1979 3 pp

65. F&A0330 1979 4 pp

66. F&A0330 1979 8 pp

67. F&A0437 1996 2 pp

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