Cash Flow and Fund Flow Reports - R.D.Sivakumar

1. CASH FLOW AND FUND FLOW REPORTS
R.D.SIVAKUMAR,M.Sc.,M.Phil.,M.Tech.,
Assistant Professor of Computer Science &
Assistant Professor and Head, Department of M.Com.(CA),
Ayya Nadar Janaki Ammal College,
Sivakasi – 626 124.
Mobile: 099440-42243
e-mail : sivamsccsit@gmail.com
website: www.rdsivakumar.blogspot.in

2. CASH FLOW STATEMENTS
A cash flow statement shows the movement of cash in the
organization for a particular period. i.e., Cash inflows and
Outflows on account of operating, financing and investing
activities of the entity are shown by the cash flow statement.
 This statement shows the sources from which cash
inflows have occurred and the purposes on account of which cash
outflows have happened.
 On selecting the item Cash Flow from the Sub-menu,
Tally displays the Cash Flow Screen, which shows month-wise
Cash Movement and Nett Flow details

3. 1. Detailed (F1)
This key is to view details of the cash flows. From here the user
can drill down up to the voucher level and verify whether the transaction
actually involves a cash inflow or a cash outflow.
2. Period (F2)
This key displays the Cash Flow summary for the full year.
3. Daily Flow (F4)
This key views the cash flow for each day in the selected period.
This key toggles with Break-up key. Break-up key can be used to view the
report in a summary format.
4. Range (Alt+F12)
This key views the required information only.

4. FUND FLOW STATEMENTS
A funds flow statement shows changes in the financial position of the entity for
a period. The difference between this statement and the cash flow statement is
that, a funds flow statement takes into account the changes in current assets and
current liabilities for a period.
 It shows Sources of Funds and Application of Funds. A decrease in the
working capital will constitute a source of funds. Similarly, funds from
operation will amount to a source of funds. The word ‘Funds’ is used as
synonymous with Changes in Working Capital.
 On selecting the item ‘Funds Flow from the sub-menu., Tally displays
the Funds Flow Screen showing Working Capital Analysis for the Company.
The monthly opening and closing working capital and the funds flow are shown
by this report. Drill down on a particular month brings up the Funds Flow
Summary screen for the selected month.

5. It shows the Sources and Applications of funds. In the bottom
part of the screen, the Opening and Closing
(1) Current Assets,
(2) Current Liabilities and
(3) Working Capital figures are displayed. Also, the net change in working
capital for the period is disclosed. This figure will be equal to the
difference between ‘Sources’ and ‘Applications’ of Funds.
1. Detailed (F1)
This key is to view details of the cash flows. From here the user can drill
down up to the voucher level and verify whether the transaction actually
involves a cash inflow or a cash outflow.
2. Period (F2)
This key displays the Cash Flow summary for the full year.
3. Range (Alt+F12)
This key views the required information only.