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Browsing Case Studies in Accounting by Issue Date

Browsing Case Studies in Accounting by Issue Date

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  • 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 ...
  • LKAS 16 and Componentization 
    Gunasekara, T.M.T.D.; Abeywardhana, D.K.Y. (Department of Accountancy, University of Kelaniya, 2016)
    Mega PLC established on the 1st November 1969. It is empowered to generate electrical energy, transmit the same and distribute it to reach all categories of consumers and to collect the revenue. It is the duty of the ...
  • Detection of Occupational Fraud on Leasing Companies 
    Peiris, M.M.; Rathnasiri, U.A.H.A. (Department of Accountancy, University of Kelaniya, 2016)
    MM PLC is one of a leading finance company in Sri Lanka. The principle business activities of the company are leasing, hire purchase financing, vehicle hire, deposit mobilization and vehicle trading. It was found a fraud ...
  • Disclosure of Director’s Loan. Case Studies in Accounting “Bridging the Gap” 
    Priyanganie, K.A.I.; Priyanganie, K.A.I. (Department of Accountancy, University of Kelaniya, 2016)
    XYZ (Pvt) Ltd is a limited liability company which is engaged producing, importing and hiring films all over the country. They are distributing films using their own circuit of film halls and other circuits, and providing ...
  • Measurement and Recognition of Government Loans at a Below Market Rate of Interest 
    Nawarathna, H.A.V.S.K.; Rathnasiri, U.A.H.A. (Department of Accountancy, University of Kelaniya, 2016)
    Public and private hospitals are funded from a range of different sources, reflecting the types of patients they treat and the services they provide. ABC is a Private hospital has been established itself as the one of ...
  • 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.
  • 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 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • Does it Worth Capitalizing? 
    Chathuri, I.P.D.; Thilakarathne, P.M.C. (Department of Accountancy, University of Kelaniya, 2016)
    ABC Active (Pvt) LTD is a separate legal entity under Active cluster of ABC (Pvt) LTD. ABC (Pvt) LTD is a $1.2 bn conglomerate and is positioned as one of the world’s most recognized Design–to-Delivery Solution Providers ...
  • 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 ...
  • Classification Issue of Non-Current Assets 
    Chandrarathna, A.G.K.; Thilakarathna, P.M.C. (Department of Accountancy, University of Kelaniya, 2016)
    ABC Ltd is a company incorporated and domiciled in Sri Lanka. Company has a building which owns to them and it has two floors. They have marketing department, information technology department and Accounts department ...
  • 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 ...
  • Can We Place Entire Web site Development Cost in One Bucket? 
    Dayananda, K.H.N.K.; Thilakrathne, P.M.C. (Department of Accountancy, University of Kelaniya, 2016)
    NK Logistics (Pvt) Ltd is a limited liability company incorporated in and domiciled in Sri Lanka. The company has invested in a fully owned subsidiary called “TT Destinations (Pvt) Ltd” in the audited financial year, ...
  • 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 ...
  • Recognition of Bearer Plants under Biological Asset or PPE 
    Rathnayake, N.O.P.; Perera, H.A.P.L. (Department of Accountancy, University of Kelaniya, 2016)
    Flora Exotics (Private) Limited (“Company”) is a limited liability company incorporated and domiciled in Sri Lanka. The principal activity of the company is to grow and export horticultural products engendered from tissues ...
  • 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 ...

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