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myBskool Live Virtual Class ppt - Fund flow statement | Online Mini MBA (Free)
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myBskool Live Virtual Class ppt - Fund flow statement | Online Mini MBA (Free)

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myBskool Live Virtual Class ppt - Fund flow statement

Prof. RAJASEKAR G –
Academic Counsellor, for MBA
IGNOU Study Chapter,
Chennai

For Live Class logon to - http://www.mybskool.com

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  • 1. Current assets and fixed assets, current assets and capital, current assets and fixed liabilities, current liabilities and fixed liabilities, current liabilities and capital, current liabilities and fixed assets
  • 2.  Just like heart pumping blood to other parts of the body in a human body system, the fund – mean to include cash and cash equivalents in an organisation – takes care of the operations of the organisation.
  • 3. Fund means cash or cash equivalents or to mean a working capital
  • 4. Behind the balance sheet information  Capital as well as revenue nature 
  • 5. Unbalance in liquid position of the business  Possibility of dividend distribution despite net loss  Profit position in the organisation 
  • 6. To add items which do not result in outflow of funds  To deduct items which do not increase funds   Non-operating items treatment in Fund Flow Statement
  • 7. Schedule of changes in working capital  Increase in current asset and decrease in current liability = increase in working capital  Decrease in current asset and increase in current liability = decrease in working capital 
  • 8. Fund flow statement:  Source of Funds:  Application of funds: 
  • 9. Provision for taxation and proposed dividends:  Method 1: (a) as a current liability  Method 2: (b) as appropriation of profit 
  • 10. Is it a source of fund?  Closing inventory includes depreciation as an element of cost  Saves funds  Reduced taxable income 
  • 11. Equity accounts payable – creditors  Notes payable  Capital stock  Retained earnings 
  • 12.  To prepare concerned accounts in the light of opening balance, closing balance, sale and purchase of fixed assets
  • 13.  Preparation of Statement of Changes in the Position – Is obligatory in USA  Accounting Standard-3 by ICAI  Now AS 3 (Revised) 
  • 14. Cash flow from operating activities  Cash flow from investing activities  Cash flow from financing activities 
  • 15.  When financial statements are invariably prepared by an organisation, what is the need for the preparation of a Fund Flow statement?  Is it a statutory obligation or what does the fund flow statement bring out?
  • 16.  While the Trading account brings out either gross profit or gross loss, the Profit & Loss account brings out either net profit or net loss and the Balance Sheet exhibits the true and fair view of the affairs of the organisation on a particular date, the preparation of Fund Flow Statement brings out the intricacies in an organisational finance sourcing and application.  It is not a contradictory statement but it is a complimentary statement.
  • 17. RAJASEKAR G –  Academic Counsellor, for MBA  IGNOU Study Chapter,  Chennai 
  • 18. Contact suresh@mybskool.com 09962959381

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