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fund flow statement

fund flow statement. fund. net working capital Current assets - current liability. Fund from operation. Items to be added /deducted to net profits. Add Depriciation Add Write off goodwill,patent,other intangible assets,preliminary assets,

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fund flow statement

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  1. fund flow statement

  2. fund net working capital Current assets - current liability

  3. Fund from operation

  4. Items to be added /deducted to net profits • Add Depriciation • Add Write off goodwill,patent,other intangible assets,preliminary assets, • Add Losses on sale of assets and investment • Add Discount on issue of shares • Add Provision for tax(as non current liability) • Less…income on investment • Less …transfer fees,apprication in the value of assets • Less…excess provisions

  5. Ffo from balance of p&l account from b/s • Add… transfer to general reserve, dividend equalisation fund, debenture redemption fund, contingency reserve • Proposed dividend(as non current item) • Interim dividend

  6. Sourses Ffo Issue of share capital,debenture Long term loans Income on investment Sale of fixed assets Decrease in w.capital(b.f.) Applications Fund lost from operation Redemption of share,debentures Payment of dividend,tax Purchase of fixed assets Increase in working capital (b.f.) Fund flow statement

  7. Flow of fund • Increase in current assets • Decrease in current assets • Increase in current liability • Decrease in current liability

  8. Flow of funds current account non current account

  9. No flow of fund • Current account current account • Non current account non current

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