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Browsing Case Studies in Accounting by Title

Browsing Case Studies in Accounting by Title

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  • Full impairment of a Property Plant and Equipment Purchased in the Current Financial Year 
    Rajapaksha, S.R.; Silva, N.L.C. (Department of Accountancy, University of Kelaniya, 2016)
    ‘LSI Rubbers (PVT) LTD’ is operating as a group of companies, which produces and sells Rubber, Tea, Coconut and Cinnamon. Major portion of its income is recorded to be received from rubber production. A machine has ...
  • How can we accounting for government grant if it vested by the way of estate land? 
    Sandaruwan, J.C.; Rathnasiri, U.A.H.A. (Department of Accountancy, University of Kelaniya, 2014)
  • How to recognize initial direct cost incurred by lessor when granting finance lease? 
    Supeshala, A.A.J.; Thilakaratna, P.M.C. (Department of Accountancy, University of Kelaniya, 2014)
  • How to transfer heavy losses while smiling to the shareholder 
    Abeykoon, A.M.M.S.; Madurapperuma, M.W. (Department of Accountancy, University of Kelaniya, 2014)
  • How to Treat in Transfer Pricing Requirement? 
    Keerthirathne, D.G.I.C.; Bandara, R.M.S. (Department of Accountancy, University of Kelaniya, 2016)
    XYZ (Pvt) Ltd is a fully owned subsidiary of the PQR Holdings PLC. Its main business operation is providing telecommunication services and solution. XYZ (Pvt) Ltd has faced to a credit shortage issue as it provide services ...
  • Identification of non-current asset held for sales 
    Chinthaka, S.J.K.U.; Munasingha, M.A.T.K. (Department of Accountancy, University of Kelaniya, 2014)
  • Identifying the Issue by Using Audit Trail Report 
    Arachchi, K.A.H.S.K.K.; Madurapperuma, M.W. (Department of Accountancy, University of Kelaniya, 2016)
    PQR (PVT) Ltd is one of the leading companies in Construction & Engineering sector which is importing and selling raw material for building constructions. The company uses Quick Book Accounting Software to record daily ...
  • Identifying the revenue of an export company which sells goods under FOB terms 
    Perera, H.D.D.; Sujeewa, G.M.M. (Department of Accountancy, University of Kelaniya, 2014)
  • The importance of scrap identification 
    Karunarathna, Y.N.D.K.; Aruppala, W.D.N. (Department of Accountancy, University of Kelaniya, 2014)
  • Improper Recognition of Commission Income from Importing Vehicles to the Permit Holders as Sales Income 
    Meepegama, U.E.; Sujeewa, G.M.M. (Department of Accountancy, University of Kelaniya, 2016)
    ABC (Pvt) Ltd as the Sole agent for X kind of vehicles in Sri Lanka is dedicated to servicing the needs of their customer by providing them with a range of vehicles and attending to their requirements with impeccable ...
  • Improper Recognition of Foreign Funding for the Stated Capital 
    Maheshika, U.P.W.; Sujeewa, G.M.M. (Department of Accountancy, University of Kelaniya, 2016)
    Royal (Pvt) ltd is a limited liability company, which was incorporated on the 28thof October 2014. This company is a joint venture company, jointly controlled by Royal international company in India and Royal Ltd in Sri ...
  • Inaccurate Goodwill Computation 
    Kalubovila, K.D.W.S.; Bandara, R.M.S. (Department of Accountancy, University of Kelaniya, 2016)
    XYZ is a quoted public company registered under the companies act no. 07 of 2007 in Sri Lanka. The company operates its business activities through 92 branches covering all eight provinces. The principal business activities ...
  • Inappropriate Recognition of PPE 
    Dissanayake, D.M.N.P.; Karunarathne, W.V.A.D. (Department of Accountancy, University of Kelaniya, 2016)
    LMN Company is a leading company which operates in the manufacturing industry. The company manufactures and sells aluminum extrusions. Sales of the company are carrying out by sales outlets and dealers, and also the ...
  • Income recognition of the transaction on sale or return basis 
    Karunarathna, M.M.K.A.P.; Wijesinghe, K.N. (Department of Accountancy, University of Kelaniya, 2014)
  • Incorrect revenue recognition policy of a contract 
    Rajapaksha, R.P.C.S.; Sujeewa, G.M.M. (Department of Accountancy, University of Kelaniya, 2014)
  • Intended Manipulation of Share Prices 
    Nanayakakra, D.D.; Sujeewa, G.M.M. (Department of Accountancy, University of Kelaniya, 2016)
    XYZ Limited is a Limited Liability Company incorporated & domiciled in Sri Lanka under the companies Act no.07 of 2007. XYZ Limited is a fully owned subsidiary of PQR Limited. ABC Ltd is a subsidiary of the XYZ Ltd which ...
  • Interest from Inter-Company Loans 
    Gomas, P.H.; Abewardane, D.K.Y. (Department of Accountancy, University of Kelaniya, 2016)
    “B” a recognized conglomerate in Sri Lanka is composed of companies successfully operating in several industry sectors managing businesses in varied markets. Expanding overseas into the international market, B has spread ...
  • Is Impairment a Compliance Based or a Judgment Based? 
    Yamunani, W.A.R.; Bandara, R.M.S. (Department of Accountancy, University of Kelaniya, 2016)
    X Holdings Limited is one of the investing company which is majorly focusing on investing in subsidiaries, investing in Associates (Quoted and non-quoted investments), investing in joint ventures and other investments ...
  • Is it a Liability or Other Income? 
    Wedage, C.M.; Aruppala, W.D.N. (Department of Accountancy, University of Kelaniya, 2016)
    ABC (PVT) LTD is a family owned limited liability company. The principal activity of the company is rent & lease out of a modern office complex with high quality facilities. During the period the company has written back ...
  • Is it a Plan Asset or a Separate Investment? 
    Chandrasoma, S.D.H.P.; Thilakarathna, P.M.C. (Department of Accountancy, University of Kelaniya, 2016)
    PQR Company Ltd is a manufacturing company of toy kits for small babies. The products are a result of higher labour effort. The workforce of the company comprised of about two hundred and sixty employees. PQR Company ...

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