2.9 Fund Flow Statement.pptx

FUND FLOW STATEMENT IS A TECHNIQUE THAT DESCRIBES FLOW OF FUNDS IN AND OUT OF THE BUSINESS WITHIN PARTICULAR ACCOUNTING YEAR.

1. 201-Financial MANAGEMENT Unit No.2. Analysis of Financial Statements 2.9 Fund Flow Statement Presented By: Dr. V. M. Tidake Ph. D (Financial Management), MBA(FM), MBA(HRM) BE(Chem) Dean EDP & Associate Professor MBA 1 Sanjivani College of Engineering, Kopargaon Department of MBA www.sanjivanimba.org.in

2. Unit 2: Financial Management At the End of the Session Student will be able to understand- Fund Flow Statement

3. FUND FLOW STATEMENT A  Funds Flow Statement  is a financial document that analyses a company’s Balance Sheet of two years to validate the movement of funds from the previous financial year to the current year.

4. FUND FLOW STATEMENT Sources of Funds Amount Application of Funds Amount Issue of Shares -- Redemption of Shares -- Loans Obtained -- Loans Repaid -- Issue of Debentures -- Redemption of Debentures -- Deposits Made -- Deposits Withdrawn -- Funds from Operations -- Loss from Operations -- Sale of Asset/Investment -- Purchase of Asset/Investment -- Interest Received -- Interest Paid -- Dividend Received -- Dividend Paid -- Commission Received -- Commission Paid -- Rent Received -- Rent Paid -- Tax Refund Received -- Taxes Paid -- Decrease in Working Capital -- Increase in Working Capital -- TOTAL ___ TOTAL ___

5. FUNDS FROM OPERATION ] - [Profit on Sale of Asset or Investment + Interest, Dividend, Commission, Rent, Tax Refund Received+ Any other non cash Items]  

6. FUNDS FLOW STATEMENT : While Calculating Working Capital, Proposed Dividend and Provision for Taxation should not be considered as part of Current Liability.  

7. EXERCISE State and Explain Fund Flow Statement in detail?

8. For More Details Contact Dr. V M Tidake [email protected] [email protected]

9. Thank You