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Funds Flow
Funds Flow
Introduction
Meaning of fund-flow statement
Need for Fund-flow statement
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
Sources
Application
Fund from
Operation
Sale of
Fixed Asset
Issue of
Shares
Purchase
of Fixed
Asset
Purchase of
Investments
Increase
in Working
Capital
F
U
N
D
S
Preparation of
Fund Flow
Statement
XX
XX
XX
XX
Statement of
Changes in
Working Capital
Particulars
Current Previous
Year
Year
Increase /
Dec in W.C.
A. Current
Assets
Stock
Debtors
Bank
Total CAs
Cash Flow- Dr. Varadraj Bapat
Particulars
Curnt
Year
Prev
Year
Increase /
Dec in W.C.
B. Current Liabilities
Creditors
O/S Expenses
Total CLs
Working Capital (A-B)
Cash Flow- Dr. Varadraj Bapat
Inflows
Funds from Operation
Decrease in Working Capital
Sale of Fixed Assets
Sale of Investment
Issue of Shares/ Debentures
Non-Operating income
Loan Taken
Total Inflows
Rs.
XX
Rs.
XX
XX
XX
XX
XX
XX
XX
10
Rs.
XX
XX
XX
Purchase of Investment
Redemption of Shares/Debentures
XX
XX
Non-Operating Expenses
Dividend Paid
XX
XX
Total Outflows
Rs.
XX
Cash Flow- Dr. Varadraj Bapat
11