Funds Flow Statement

Statement of Changes in Financial Position

Funds Flow Statement

  1. Statement of changes in financial position refers to the statement which is prepared on the...}

Funds Flow Statement: Determination of funds from operation

Statement of Changes in Financial Position

Funds Flow Statement: Determination of funds from operation

  1. Under add back method, all the non-cash expenses, non-operating losses and non-operation ex...}

Cash Flow Statement: Introduction

Statement of Changes in Financial Position

Cash Flow Statement: Introduction

  1. The cash flow statement shows the net increase or decrease in cash and explains the causes...}

Cash from Operation under Direct Method

Statement of Changes in Financial Position

Cash from Operation under Direct Method

 Determination of Cash  Flow from Operating Activities under Direct Method

Cash from Operation under Indirect Method

Statement of Changes in Financial Position

Cash from Operation under Indirect Method

 Determination of Cash  Flow from Operating Activities under Indirect Method

Funds Flow Statement- Adjustments 1/2

Statement of Changes in Financial Position

Funds Flow Statement- Adjustments 1/2

  1. While preparing ledgers, it is important to identify the inflow or outflow of funds on acco...}

Funds Flow Statement: Flow & No flow of fund, differences & limitations

Statement of Changes in Financial Position

Funds Flow Statement: Flow & No flow of fund, differences & limitations

  1.  When a transaction affects fixed assets and fixed liabilities or current assets and c...}

Funds Flow Statement- Adjustments 2/2

Statement of Changes in Financial Position

Funds Flow Statement- Adjustments 2/2

  1. Share capital and debentures are the sources of funds in funds flow statement.
  2. Inv...}

Cash from Financial and Investing Activities

Statement of Changes in Financial Position

Cash from Financial and Investing Activities

  1. Financing activities refer to those activities which are responsible for the change in the...}

Cash Flow Statement under Direct and Indirect method

Statement of Changes in Financial Position

Cash Flow Statement under Direct and Indirect method

  1. If sales, operating expenses and changes in current assets and liabilities are provided, ca...}