CA Foundation Paper 4 case studies
CA Foundation Paper 4 · Put your knowledge to work in context.
CA Foundation Paper 4 is one of the papers in the entry-level Chartered Accountancy examination conducted by the Institute of Chartered Accountants of India (ICAI), the national accounting body whose website is the primary source referenced here. The course is aimed at students who have completed the qualifying school-level requirements and wish to begin the CA journey; ICAI's site directs prospective candidates to its "Join CA Course" registration route and to the Board of Studies (BoS) Knowledge Portal and BoS mobile app for study material. The CA Foundation Paper 4 case studies are 5 cases and about 3,870 words.
1Matching a Rival's Price Cut: Elasticity Versus Margin
Rohan Fans Pvt Ltd makes ceiling fans and sells about 8,000 units a month at ₹2,400 each in a single regional market. Variable cost is ₹1,800 per fan and monthly fixed cost is ₹28 lakh, so the firm currently earns a profit of ₹20 lakh.
645 words, about 3 min2How Many Workers? Marginal Revenue Product at Anand Bakery
Anand Bakery sells a single line of celebration cakes at ₹60 each and hires part-time workers by the day at ₹1,200 a shift. Rent, oven depreciation and licence fees come to ₹3,000 a day and do not change with output.
742 words, about 4 min3Student Discount at Zenith Academy: Price Discrimination Under Two Elasticities
Zenith Academy sells a recorded online course for a professional certification at a flat fee of ₹6,000. Last year it enrolled 1,000 learners - about 650 students and 350 working professionals - and it treats these as two distinct markets.
852 words, about 4 min4Reading the National Income Numbers: GDP, GNP and Welfare Claims
The statistical office of a small open economy releases the following figures for the year, all in ₹ crore: private final consumption expenditure 1,200; government final consumption expenditure 400; gross domestic fixed capital formation 460; change in stocks 40; exports of goods and services 250; imports of goods and services 300; net factor income from abroad −40; consumption of fixed capital 150; net indirect taxes 120; current transfers (remittances) from abroad 90; sale of a second-hand building 60; purchase of shares by residents 25. A newspaper headline reports that 'national income has been computed at ₹2,050 crore'.
685 words, about 3 min5Rupee Depreciation and an Exporter's Dollar Price
Sunrise Leatherworks exports 10,000 bags a month, invoiced at USD 20 each, and buys imported fittings and lining worth USD 9 per bag. Its domestic costs - wages, rent and local hides - come to ₹45 lakh a month and do not vary with the exchange rate.
946 words, about 5 min