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FUND FLOW STATEMENT<br />
Scientific methods of preparation of Fund Flow Statement<br />
FORMAT OF SCHEDULE OF CHANGES IN  WORKING CAPITAL<br />
Funds from operations<br />Direct method<br />Indirect method<br />Direct method<br />Funds from operations = Funds from o...
Indirect Method<br />     Profit & Loss Adjustment Account<br />
Statement of Adjustment<br />Net Profit as per Profit & Loss Account        **<br />Add: <br /> Non- Cash and non – operat...
Format of Fund Flow Statement<br />
Need for fund flow statement<br />  Shortcomings in Balance Sheet<br />2.    Shortcomings in Profit & Loss Account<br />
Importance of Fund Flow Statement<br />Gives information about amount of working capital and changes in the amount of work...
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Fund flow statement ppt

  1. 1. FUND FLOW STATEMENT<br />
  2. 2. Scientific methods of preparation of Fund Flow Statement<br />
  3. 3. FORMAT OF SCHEDULE OF CHANGES IN WORKING CAPITAL<br />
  4. 4.
  5. 5.
  6. 6. Funds from operations<br />Direct method<br />Indirect method<br />Direct method<br />Funds from operations = Funds from operating revenue less funds for operating expenses<br />
  7. 7. Indirect Method<br /> Profit & Loss Adjustment Account<br />
  8. 8. Statement of Adjustment<br />Net Profit as per Profit & Loss Account **<br />Add: <br /> Non- Cash and non – operating expenses ** <br />Less :<br />Non-cash and non- operating income **<br />Funds from operations **<br />
  9. 9. Format of Fund Flow Statement<br />
  10. 10. Need for fund flow statement<br /> Shortcomings in Balance Sheet<br />2. Shortcomings in Profit & Loss Account<br />
  11. 11. Importance of Fund Flow Statement<br />Gives information about amount of working capital and changes in the amount of working capital.<br />It analyses Balance sheet to reveal the financing & investing activities.<br />It analyses the Profit & Loss Account to reveal the effect of business activities of the concern on the flow of funds.<br />It is a tool for planning future activities of business.<br />
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