Digital Repository

Browsing Case Studies in Accounting by Issue Date

Browsing Case Studies in Accounting by Issue Date

Sort by: Order: Results:

  • Measuring the Revenue in an Agency Relationship 
    Divassini, P.; Karunarathne, W.V.A.D. (Department of Accountancy, University of Kelaniya, 2016)
    Today, the corporate sector is well established in producing and delivering different types of products and services in each industry. Nowadays, entities highly engage into agency transactions related to revenue. ...
  • 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 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • Application of LKAS 16 & LKAS 39 
    Jayasinghe, B.G.W.A.C.W.; Rajapakse, R.M.D.A.P. (Department of Accountancy, University of Kelaniya, 2016)
    PQR Lanka is a non-profit organization in Sri Lanka. The organization was registered in 1995 with the mission and vision to provide assistance and help to those who are living under the poverty line and to help people ...
  • 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 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 Commission on Insurance between Insurance Agent and Insurance Brokerage Company 
    Muanasinghe, G.W.G.I.W.; Rajapakse, R.M.D.A.P. (Department of Accountancy, University of Kelaniya, 2016)
    AF Company is a public limited company incorporated and domiciled in Sri Lanka under the Companies Act No.07 of 2007 and classified under banking & finance industry by Colombo Stock Exchange. During the financial year ...
  • 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 ...
  • 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 ...
  • Non-Recognition of Provision for Obligations 
    Sewwanthi, A.V.H.; Kawshalya, M.D.P. (Department of Accountancy, University of Kelaniya, 2016)
    XYZ is a company which is incorporated in implementing many projects in Sri Lanka. Under that there is a project which is engaging in providing credit guarantees to Participating Financial Institutions (PFIs). In this ...
  • Recognition of Deferred Tax. Case Studies in Accounting “Bridging the Gap" 
    Ifthikar, S.M.; Thilakarathne, C.R. (Department of Accountancy, University of Kelaniya, 2016)
    PQR (Lanka) Limited is a company whose preliminary engagement is to manufacture and sell Paints. It leverages its worldwide experience to deliver products of International quality & assortment to the consumers with ...

Search Digital Repository


Browse

My Account