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Browsing Case Studies in Accounting by Title

Browsing Case Studies in Accounting by Title

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  • Recognition of export income when risks and rewards transfer to buyer 
    Ranasinghe, R.P.C.S.; Munasinghe, M.A.T.K. (Department of Accountancy, University of Kelaniya, 2014)
  • Recognition of Interest Income in Small Financial Institutions 
    Dharmadasa, P.G.K.H.; Gunasekara, U.L.T.P. (Department of Accountancy, University of Kelaniya, 2016)
    LMD Ltd is a company which provides micro credit in remote areas; however the company does not take deposits. The loan portfolio includes variety of loan categories such as business development, consumption, dairy, etc.
  • Recognition of Investment Property 
    Chandrarathna, A.G.K.; Thilakarathna, P.M.C. (Department of Accountancy, University of Kelaniya, 2016)
    ABC is one of the Manufacturing Companies in Sri Lanka and operating as the market leader for roofing sheets in Sri Lanka. XYZ is a fully owned subsidiary of ABC. ABC company acquired a land in 2010 for Rs:50,000,000/= ...
  • Recognition of Non-Current Assets 
    Nawaneliya, M.M.A.E.; Wijesinghe, K.D.G.N. (Department of Accountancy, University of Kelaniya, 2016)
    ABC (Pvt) Ltd. is a member of PQR Group which can be categorized under Service industry. ABC (Pvt) Ltd. offers civil construction, mechanical engineering, electrical engineering and other specialized engineering ...
  • Recognition of pawned gold articles in financial statements 
    Wickramasinghe, T.K.; Madurapperuma, M.W. (Department of Accountancy, University of Kelaniya, 2014)
  • Recognition of Revenue on Advertising Service 
    Jayarathna, K.G.N.S.; Thilakarathne, C.R. (Department of Accountancy, University of Kelaniya, 2016)
    NSJ (Pvt) Ltd is a Limited liability company which provides the services of printing, publishing, packing and as well as marketing solutions. Company cooperates with different types of industries such as medical, IT ...
  • Recognition of revenue on freight forwarding services 
    Priyankara, M.A.G.; Anthony, C.S.W. (Department of Accountancy, University of Kelaniya, 2014)
  • Recognition of the Power Plant as a Non-Current Assets Held for Sale 
    Handunge, T.D.; Abeywardhana, D.K.Y. (Department of Accountancy, University of Kelaniya, 2016)
    XYZ (Pvt) Ltd is Sri Lanka’s first privately owned fabric intensive free trade zone. It is the leader in industrial multi facility connectivity empowering the apparel and fabric manufacturing industry, the best supply ...
  • Reinstatement of Fully Depreciated Assets 
    Thilakarathna, P.G.C.M.; Kaushalya, M.P.D. (Department of Accountancy, University of Kelaniya, 2016)
    XYZ Bank is firmly established as a Sri Lanka’s premier financial services organization. Today the Bank’s portfolio of products and services is diverse and comprehensive, to facilitate commercial banking, personal ...
  • Related Party Recognition 
    Herath, H.W.M.A.; Thilakarathna, C.R. (Department of Accountancy, University of Kelaniya, 2016)
    ABC Limited is a limited liability Company incorporated in Sri Lanka under the companies Act No 17 of 1982 and also ABC Limited is licensed by the Monetary Board of the Central Bank of Sri Lanka under the Finance companies ...
  • Revenue Recognition of a Related Party Company According to “Transfer Pricing” 
    Thishanthi, G.T.; Kawshalya, M.P.D. (Department of Accountancy, University of Kelaniya, 2016)
    XYZ Developers Group is a group which consists with three BOI registered companies. The businesses of the companies are purchasing lands, constructing apartment buildings and sell them to customers. As the companies ...
  • Revenue Recognition of Construction of Houses 
    Perera, G.M.H.K.; Jayamaha, A. (Department of Accountancy, University of Kelaniya, 2016)
    XYZ (Private) Limited is a medium scale construction entity, which construct houses for low income earning community. The shares of the entity are held by Mr. A and Mr. B who are also members of the board not-for -Profit ...
  • Revenue recognition of date on which the export sales in CIF term 
    Premarathna, P.V.I.; Perera, H.A.P.L. (Department of Accountancy, University of Kelaniya, 2014)
  • Revenue recognition of real estate sales 
    Chathuranga, G.A.N.R.; Munasinghe, M.A.T.K. (Department of Accountancy, University of Kelaniya, 2014)
  • Revenue recognition of SLFRS for SME (Rendering of services) 
    Amarasinghe, H.P.M.V.; Thilaksiri, K.K. (Department of Accountancy, University of Kelaniya, 2014)
  • Separation of dual purpose asset as investment property and property plant and equipment 
    Bandara, T.M.B.P.; Anthony, C.S.W. (Department of Accountancy, University of Kelaniya, 2014)
  • Significance of financial instruments for financial position and performance with a practical issue 
    Rathnayake, I.P.; Wijekoon, W.M.H.N. (Department of Accountancy, University of Kelaniya, 2014)
  • Tightening the Internal Controls 
    Mirihagalla, M.K.D.L.; Silva, N.K.L. (Department of Accountancy, University of Kelaniya, 2016)
    XYZ Ltd is a company engages in distribution of pharmaceutical products to pharmacies, groceries, hospitals and doctors. The distribution channel directly operates with credit and cash sales through sales agents and cash ...
  • Valuation of Biological Assets 
    Rajapaksha, S.R.; Perera, H.A.P.L. (Department of Accountancy, University of Kelaniya, 2016)
    ‘Green Acre Farms PLC’ is a listed company on Colombo Stock Exchange, which has the largest and most modern poultry hatcheries and breeder farms in Sri Lanka. In performing the operations, selective breeding, hatching ...
  • Valuation of Inventory at Selling Price 
    Priyanganie, K.A.I.; Wijesinghe, K.D.G.N. (Department of Accountancy, University of Kelaniya, 2016)
    PQR limited is limited liability Company which is engaging a retail business as a super market with more than 300 Outlets Island wide. It imports and locally purchases groceries, provisions, liquor, house hold items and ...

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