Case Studies in Accounting: Recent submissions

  • 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 ...
  • 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 ...
  • 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 ...
  • 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 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.
  • Is it a Revenue or Liability? 
    Ariyarathna, K.G.K.S.; Aruppala, W.D.N. (Department of Accountancy, University of Kelaniya, 2016)
    ABC finance PLC is a leading Islamic finance provider in Sri Lanka. It provides lease, Hire purchase and loan facilities to customers. Company is using different jargons to introduce products In the Islamic unit loan ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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. ...
  • 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/= ...

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