How to prepare th cash flow and fund flow tatemnts ????
Any techniques are available ?????
Also pls include in your answer the items which generally confuse the successful preparation viz. all tax tratement, diidend items etc.
Please do mention various items which will make tallying of thses statements difficult OR confusing
I want to know the list of itmes and tratements for the same......how i can do it ????where i can get it????
Before getting into induldged one should be clear about the concept. Fund flow is the movement of Current Assets or Current liabilities in a defined period which may result into increase/ decrease in the working capital of an entity or even it may be stable in case where inflows and outflow of funds is equal.
Now as a layman we may concentrate on the issue;
The movement of funds may be from non Current item to Current item or vice-versa.,e.g, Acquisition of A Fixed Asset or its disposal.
Or, the movement may be from Balance Sheet Item to Revenue item appearing in P&L A/c.e.g, Funds from Operations.
So, we should first find out inflows and outflows from Operational Activities.
Thereafter, we may find out the inflows/Outflows from Non Current Assets/Liabilities to Current Assets/Liabilities.
The effect of all these items is the fund flow during the period and the same may be applied on the Opening Working Capital to derive the Closing Working Capital.
Cash Flow Statement may be prepared from the Fund Flow Statement by giving effect of change in Current Assets and Liabilities other than cash in the given period.
| Originally posted by :Prasad | ||
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I M Deepak Kumar Srivastav
I m Post Graduate in Sociology
i m one year Computer diploma in 1996
i m also known in Tally 7.22
i m last 9 year Computer operator job in Varanasi
How Can my carrer improve in Account Field Please Kindely sugest me.
If any book easy langauage so sugest me.
as soon as Posible
thanking You
Deepak Kumar Srivastav
E-Mail-Deepak_157_ks @ yahoo.co.in
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Yogendra Tyagi
oho ho
what is the difference between fund and cash flow statement ?
CAclubindia
