Fund flow statement is a statement showing sources and application of funds for a period of time. -¢ Fund flow statement is one of the valuable tool in the hand of management to evaluate the uses of funds by the organisation and in determining as to how these uses are financed. -¢ Fund flow statement is statement which discloses the analytical information about the different sources of fund and the application of the same in the specific accounting cycle. -¢ In other words, it incorporates those transactions which change either the amount of current assets or current liabilities in the form of increased or decreased working capital or fixed assets, long term loans and equity capital. -¢ Fund flow statement is also called the Statement of Sources and Application of Fund Movement Funds Statement’. -¢ Fund flow statement attempts at providing a link in the completion of final statements. -¢ Fund flow statement is a statement in summary form that indicates the changes occurring in items of financial condition between two different balance sheet dates.
by Esapathi Saiparimala | Dr. B. C. Lakshmanna "A Study on Funds Flow Statement" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-5 | Issue-5 , August 2021,
URL: https://www.ijtsrd.com/papers/ijtsrd45199.pdf
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