This document provides guidance on preparing funds flow and cash flow analysis statements, including: 1) It explains the key terms like working capital, funds flow, and the differences between capital and revenue receipts/transactions. 2) It provides examples of the types of transactions that would be included in a funds flow statement, statement of changes in working capital, and funds from operations statement. 3) It walks through examples of how to prepare each of these key financial statements from sample business data.