ppt on fund flow

1. Fund Flow Statement Presented By: Priyanka Lawate Roll No. 59

2. Fund + Flow = Fund Flow Fund:- Cash Resources The equivalent of the sum total of cash & marketable securities Flow:- Conversion or transfer of economic values from one asset to another, from equity of one type to another, from one asset to equity, or vice-versa, or combination of these. Movement of funds between two balance sheet dates.

3. Fund Flow Analysis It consist of two different analysis:- Working Capital analysis Cash Flow Analysis Working Capital is the excess of current asset over current liabilities. This analysis include two separate statements: Statement of changes in Working Capital Statement of Sources & Applications of funds Cash flow analysis is the analysis of inflow & out flows of cash. Cash flow analysis results in separate report: i.e. Sources & Application of cash

4. Step 1: Schedule of Changes in Working Capital

6. Step 2: Inflow or outflow from Non-Current Items

7. Step 3: Find Out Fund from Operation

9. Step 4: Prepare Fund Flow Statement

10. Fund Flow Statement