Statement of Changes in Financial Position

Statement of Changes in Financial Position
Funds Flow Statement
- Statement of changes in financial position refers to the statement which is prepared on the...}

Statement of Changes in Financial Position
Funds Flow Statement: Determination of funds from operation
- Under add back method, all the non-cash expenses, non-operating losses and non-operation ex...}

Statement of Changes in Financial Position
Cash Flow Statement: Introduction
- The cash flow statement shows the net increase or decrease in cash and explains the causes...}

Statement of Changes in Financial Position
Cash from Operation under Direct Method
Determination of Cash Flow from Operating Activities under Direct Method

Statement of Changes in Financial Position
Cash from Operation under Indirect Method
Determination of Cash Flow from Operating Activities under Indirect Method

Statement of Changes in Financial Position
Funds Flow Statement- Adjustments 1/2
- While preparing ledgers, it is important to identify the inflow or outflow of funds on acco...}

Statement of Changes in Financial Position
Funds Flow Statement: Flow & No flow of fund, differences & limitations
- When a transaction affects fixed assets and fixed liabilities or current assets and c...}

Statement of Changes in Financial Position
Funds Flow Statement- Adjustments 2/2
- Share capital and debentures are the sources of funds in funds flow statement.
- Inv...}

Statement of Changes in Financial Position
Cash from Financial and Investing Activities
- Financing activities refer to those activities which are responsible for the change in the...}

Statement of Changes in Financial Position
Cash Flow Statement under Direct and Indirect method
- If sales, operating expenses and changes in current assets and liabilities are provided, ca...}