logging in or signing up fund flow statement analysis ny.yadav88 Download Post to : URL : Related Presentations : Share Add to Flag Embed Email Send to Blogs and Networks Add to Channel Uploaded from authorPOINT lite Insert YouTube videos in PowerPont slides with aS Desktop Copy embed code: (To copy code, click on the text box) Embed: URL: Thumbnail: WordPress Embed Customize Embed The presentation is successfully added In Your Favorites. Views: 452 Category: Entertainment License: All Rights Reserved Like it (0) Dislike it (0) Added: January 15, 2011 This Presentation is Public Favorites: 1 Presentation Description No description available. Comments Posting comment... By: lkanth12 (11 month(s) ago) its an request to download Saving..... Post Reply Close Saving..... Edit Comment Close Premium member Presentation Transcript Funds Flow Statement And Analysis : 1 Funds Flow Statement And Analysis GROUP 3rd 1.Renu 2.Khushbu 3.Gautam 4.Kapil 5.Vijit 6.Vinit GROUP 3rd 1.Renu 2.Khushbu 3.Gautam 4.Kapil 5.Vijit 6.Vinit What is Fund Flow Statement? : 2 What is Fund Flow Statement? Fund Flow Statement:- “Funds flow statement describes the sources from which additional funds were derived and the uses to which these funds were applied.” 1.Increase the Current Assets but do not bring any increase in Current Liabilities, and vice-versa. 2.Decrease the Current Assets but do not bring any decrease in Current Liabilities and vice-versa. Why we prepare Funds Flow Statement? : 3 Why we prepare Funds Flow Statement? 1.Effective tool of managing working capital 2.Knowledge of change in working capital 3.Knowledge of Funds from operation 4.Knowledge of inflow of Funds 5.Knowledge of Application of Funds 6.Knowledge as to the payment of C.L. and C.A. 7.Knowledge as to the purchase of F.A. and C.A. 8.Knowledge of supplementary information 9.Helps in Borrowing Operation 10.Acts as a process of Budgeting Transactions affecting Flow of Funds : 4 Transactions affecting Flow of Funds 1.Trnsactions related to Current Assets and Fixed Assets. 2.Transactions related Current Assets and Non Current Liabilities. 3.Transaction related Current Liability and Non Current Liability. 4.Transactions related Current Liability and Non Current Assets. 5.Non Trading Receipts. Transactions , Where Flow of Funds will not take place : 5 Transactions , Where Flow of Funds will not take place 1.If Accounts belong to Current Category only 2.If Accounts belong to Non Current Category only Funds Flow Statement Classified in two Parts : 6 Funds Flow Statement Classified in two Parts 1.Sources of Funds (Inflow of Funds) a. Net Decrease in working capital b. Funds from Operation c. Issue of shares and debentures d. Sale of Fixed Assets e. Increase in Loans and Mortgage f. Dividend and Interest received Slide 7: 7 2.Application of Funds (outflow of Funds) a. Net increase in Working Capital b. Loss from Operation c. Increase in the value or purchase of Fixed Assets d. Repayment or decrease in Share Capital Debenture and Loans e. Amount withdrawn by the proprietor f. Payment of Dividend and Taxes NOTE : 8 NOTE Sources of Funds *Any Decrease(-) in an Asset item *Any Increase(+) in a claim item (shareholders and equity item) Uses of Funds *Any Increase(+) in an Asset item *Any Decrease(-) in a claim item (shareholders equity item) NOTE : 9 NOTE The Letters labeling the box stand for Uses, Sources, Assets, and Liabilities (broadly defined). The Pulses indicate increases, decreases in Assets or Liabilities. Slide 10: 10 THANKING YOU You do not have the permission to view this presentation. In order to view it, please contact the author of the presentation.
fund flow statement analysis ny.yadav88 Download Post to : URL : Related Presentations : Share Add to Flag Embed Email Send to Blogs and Networks Add to Channel Uploaded from authorPOINT lite Insert YouTube videos in PowerPont slides with aS Desktop Copy embed code: (To copy code, click on the text box) Embed: URL: Thumbnail: WordPress Embed Customize Embed The presentation is successfully added In Your Favorites. Views: 452 Category: Entertainment License: All Rights Reserved Like it (0) Dislike it (0) Added: January 15, 2011 This Presentation is Public Favorites: 1 Presentation Description No description available. Comments Posting comment... By: lkanth12 (11 month(s) ago) its an request to download Saving..... Post Reply Close Saving..... Edit Comment Close Premium member Presentation Transcript Funds Flow Statement And Analysis : 1 Funds Flow Statement And Analysis GROUP 3rd 1.Renu 2.Khushbu 3.Gautam 4.Kapil 5.Vijit 6.Vinit GROUP 3rd 1.Renu 2.Khushbu 3.Gautam 4.Kapil 5.Vijit 6.Vinit What is Fund Flow Statement? : 2 What is Fund Flow Statement? Fund Flow Statement:- “Funds flow statement describes the sources from which additional funds were derived and the uses to which these funds were applied.” 1.Increase the Current Assets but do not bring any increase in Current Liabilities, and vice-versa. 2.Decrease the Current Assets but do not bring any decrease in Current Liabilities and vice-versa. Why we prepare Funds Flow Statement? : 3 Why we prepare Funds Flow Statement? 1.Effective tool of managing working capital 2.Knowledge of change in working capital 3.Knowledge of Funds from operation 4.Knowledge of inflow of Funds 5.Knowledge of Application of Funds 6.Knowledge as to the payment of C.L. and C.A. 7.Knowledge as to the purchase of F.A. and C.A. 8.Knowledge of supplementary information 9.Helps in Borrowing Operation 10.Acts as a process of Budgeting Transactions affecting Flow of Funds : 4 Transactions affecting Flow of Funds 1.Trnsactions related to Current Assets and Fixed Assets. 2.Transactions related Current Assets and Non Current Liabilities. 3.Transaction related Current Liability and Non Current Liability. 4.Transactions related Current Liability and Non Current Assets. 5.Non Trading Receipts. Transactions , Where Flow of Funds will not take place : 5 Transactions , Where Flow of Funds will not take place 1.If Accounts belong to Current Category only 2.If Accounts belong to Non Current Category only Funds Flow Statement Classified in two Parts : 6 Funds Flow Statement Classified in two Parts 1.Sources of Funds (Inflow of Funds) a. Net Decrease in working capital b. Funds from Operation c. Issue of shares and debentures d. Sale of Fixed Assets e. Increase in Loans and Mortgage f. Dividend and Interest received Slide 7: 7 2.Application of Funds (outflow of Funds) a. Net increase in Working Capital b. Loss from Operation c. Increase in the value or purchase of Fixed Assets d. Repayment or decrease in Share Capital Debenture and Loans e. Amount withdrawn by the proprietor f. Payment of Dividend and Taxes NOTE : 8 NOTE Sources of Funds *Any Decrease(-) in an Asset item *Any Increase(+) in a claim item (shareholders and equity item) Uses of Funds *Any Increase(+) in an Asset item *Any Decrease(-) in a claim item (shareholders equity item) NOTE : 9 NOTE The Letters labeling the box stand for Uses, Sources, Assets, and Liabilities (broadly defined). The Pulses indicate increases, decreases in Assets or Liabilities. Slide 10: 10 THANKING YOU