KEMBAR78
Funds Flow Statement Format | PDF | Working Capital | Expense
Scribd
Upload
2K views2 pages

Funds Flow Statement Format

The document contains 3 sections that summarize changes in working capital, profit and loss, and sources and uses of funds for a company. Section 1 shows increases and decreases in current assets and liabilities that affect working capital. Section 2 adjusts profit/loss for non-cash items and shows the funds generated or used by business operations. Section 3 outlines sources of funds like new equity/debt and uses of funds like capital expenditures and changes in working capital.

Uploaded by

Bheemeswar Reddy
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
2K views2 pages

Funds Flow Statement Format

The document contains 3 sections that summarize changes in working capital, profit and loss, and sources and uses of funds for a company. Section 1 shows increases and decreases in current assets and liabilities that affect working capital. Section 2 adjusts profit/loss for non-cash items and shows the funds generated or used by business operations. Section 3 outlines sources of funds like new equity/debt and uses of funds like capital expenditures and changes in working capital.

Uploaded by

Bheemeswar Reddy
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
You are on page 1/ 2

Funds flow statement

1. Statement showing changes in working capital

particulars Previous year Current year Effects on working capital


Increases Decreases
Current Assets:
Stock XXX XXX
Debtors XXX XXX
Bills Receivable XXX XXX
Cash in hand XXX XXX
Cash at Bank XXX XXX
Prepaid Expenses XXX XXX
Total XXX XXX
Current liabilities
Bills payable XXX XXX
Bank overdraft XXX XXX
Creditors XXX XXX
Total Xxx Xxx
Working capital (A-B) Xxx Xxx
Increases / decreases in
Working capital XXX XXX

2. Adjusted profit and loss Account

Particulars Amount Particulars Amount


To depreciation xxx By operating balance (P&L xxx
balance )
To loss on sale or xxx By Profit on sale or XXX
revaluation of fixed asset revaluation of fixed Asset
To preliminary Expenses XXX By dividends received XXX
written off
To Goodwill Written off XXX By rent received XXX
To share and debentures XXX By Interested received XXX
written off
To provision for taxation XXX
To dividend paid or XXX
proposed
To closing balance XXX By funds from business XXX
operation (difference)
Total XXXX Total XXXX
3. Statement of sources and application of funds

Sources of Funds Amount

Issue of share capital XXX


Issue of Debentures XXX
Borrowing institutional Loans XXX
Sales of investment and fixed asset XXX

Funds from trading operation XXX


Non trading income XXX
Decreases in working capital XXX
Total XXX

Application of Funds Amount

Redemption of Equity capital XXX


Redemption of debentures XXX
Repayment of institutional Loans XXX
Purchases of investment and fixed Asset XXX

Funds loss in trading operation XXX


Non trading expenses XXX
Increases in working capital XXX
Total XXX

You might also like