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Fund Flow Statement

Fund Flow Statement. Introduction. Meaning of fund-flow statement Need for Fund-flow statement Funds from Operations Changes in Working Capital Format of Fund-flow statement. Meaning.

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Fund Flow Statement

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  1. Fund Flow Statement Cash Flow- Dr. Varadraj Bapat

  2. Introduction Meaning of fund-flow statement Need for Fund-flow statement Funds from Operations Changes in Working Capital Format of Fund-flow statement Cash Flow- Dr. Varadraj Bapat

  3. Meaning The fund-flow statement is defined as ‘a statement which summarises, the sources from which funds were obtained and the specific uses to which the funds were put.’ Cash Flow- Dr. Varadraj Bapat

  4. Sources Application • Fund from • Operation • Sale of • Fixed Asset • Issue of • Shares F U N D S • Purchase • of Fixed • Asset • Purchase of • Investments • Increase • in Working • Capital Cash Flow- Dr. Varadraj Bapat

  5. Need for the Fund Flow Statement Profit and Loss A/c shows book profits for specific period of time and Balance sheet shows the financial position of the concern at particular point of time. It does not show the flow of funds (increase / decrease in funds) of concern during year. Hence separate fund flow statement need to be prepared. Cash Flow- Dr. Varadraj Bapat

  6. Preparation of Fund Flow Statement Analysis of balance sheet enables to ascertain the changes in working capital and other major sources of finance and where these funds are employed. Profit and loss A/c is analysed to ascertain the funds from operating activities. Cash Flow- Dr. Varadraj Bapat

  7. Funds from Operations Cash Flow- Dr. Varadraj Bapat

  8. Statement of Changes in Working Capital Cash Flow- Dr. Varadraj Bapat

  9. Cash Flow- Dr. Varadraj Bapat

  10. Fund Flow Statement Cash Flow- Dr. Varadraj Bapat

  11. Fund Flow Statement Cash Flow- Dr. Varadraj Bapat

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