Maruti Udyog's Accounting Policies

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This case study was compiled from published sources, and is intended to be used as a basis for class discussion. It is not intended to illustrate either effective or ineffective handling of a management situation. Nor is it a primary information source.

Case Details:


Case Code : FINA008 For delivery in electronic format: Rs. 300;
For delivery through courier (within India): Rs. 300 + Rs. 25 for Shipping & Handling Charges


Accounting Policies/ Control/ Fraud
Case Length : 10 Pages
Period : 2003
Pub. Date : 2004
Teaching Note : Not Available
Organization : Maruti Udyog Limited
Industry : Automobile
Countries : India


Maruti Udyog Limited, India's largest car manufacturer is a joint venture between Suzuki Motors of Japan and the Indian government. The financial statements of the company are prepared in accordance with the Indian generally accepted accounting policies.

The case discusses Maruti Udyog's accounting policies with special reference to revenue recognition, depreciation, inventory, investments, foreign currency transactions and deferred taxation.


  Page No.
Introduction 1
Background Note 1
Accounting Policies 4


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