## Funds Flow Analysis : Study Notes, Problems/Solutions, Questions/Answers |

## Funds Flow Analysis : Study Notes, Problems/Solutions, Questions/Answers |

Funds Flow Cash Flow • Funds Flow Analysis

05. What is Fund? What is Funds Flow?06. Influence of Business/Accounting Transactions on Funds (Working Capital)

01. All Business/Accounting Transactions influence the Balance Sheet

02. Cross Transactions influence the Fund (Working Capital)

03. Transactions not influencing Fund (Working Capital) - illustrations

04. Cross Transaction - Transactions influencing Fund (Working Capital) - illustrations

07. What is a Funds Flow Statement? Sources/Inflow Applications/Outflow of Funds02. Cross Transactions influence the Fund (Working Capital)

03. Transactions not influencing Fund (Working Capital) - illustrations

04. Cross Transaction - Transactions influencing Fund (Working Capital) - illustrations

01. What is a Funds Flow Statement?

02. Identifying Inflows/Outflows from changes in Non-Current Accounts

03. Inflow/Sources of Funds

04. Outflow/Applications of Funds

05. Doesn't the Statement of Changes in Working Capital help in analysing funds flow

08. How to make/prepare a Funds Flow Statement?02. Identifying Inflows/Outflows from changes in Non-Current Accounts

03. Inflow/Sources of Funds

04. Outflow/Applications of Funds

05. Doesn't the Statement of Changes in Working Capital help in analysing funds flow

01. Identifying inflow/outflow (source/application) of funds from changes in Balance Sheet figures

02. Ascertaining Cross transactions by comparing Balance Sheet figures

03. Ascertaining Cross transactions by drawing up ledgers

04. Preparing the Funds Flow Statement

05. Funds Flow Statement in T Form

06. Is Funds Flow analysis meant only for Company form of Organisation?

09. Funds Flow Statement Schedule of Changes in Working Capital - Illustration02. Ascertaining Cross transactions by comparing Balance Sheet figures

03. Ascertaining Cross transactions by drawing up ledgers

04. Preparing the Funds Flow Statement

05. Funds Flow Statement in T Form

06. Is Funds Flow analysis meant only for Company form of Organisation?

01. Preperation of Funds Flow Statement - Schedule/Statement of Changes in working capital

02. Solution : Working Notes

03. Solution » Statement/Schedule of Changes in Working Capital

04. Solution » Working Notes

05. Solution » Funds Flow Statement

10. Profit/Loss a/c - Appropriation of profits, Charge against profits02. Solution : Working Notes

03. Solution » Statement/Schedule of Changes in Working Capital

04. Solution » Working Notes

05. Solution » Funds Flow Statement

01. Ascertaining Profits

02. Charges against/on Profits

03. Appropriation of Profits

04. Accruals to Profits

05. Absorption of Losses

06. Capital generated/accumulated through profits

11. Influence of transactions involving nominal accounts on Working Capital (fund)02. Charges against/on Profits

03. Appropriation of Profits

04. Accruals to Profits

05. Absorption of Losses

06. Capital generated/accumulated through profits

01. Do transactions involving nominal accounts influence Fund (Working Capital)

02. Transactions resulting in a charge to profit/loss account

03. Transactions resulting in appropriations of profits

03. Transactions resulting in accrual of incomes to profit/loss account

04. Transactions resulting in adjustment of losses

12. What are Funds from Operations? Finding/Calculating Funds from Operations02. Transactions resulting in a charge to profit/loss account

03. Transactions resulting in appropriations of profits

03. Transactions resulting in accrual of incomes to profit/loss account

04. Transactions resulting in adjustment of losses

01. What are Funds From Operations?

02. Finding/Calculating Funds from Operations - Methods available

03. Direct Method for calculating Funds from Operations

04. Adjusted Profit and Loss Account method for calculating Funds from Operations

05. Add Back method for calculating Funds from Operations

06. Is Funds From Operations a Source/Inflow or Application/Outflow

13. Funds Flow Statement, Funds from Operations - Adjustments02. Finding/Calculating Funds from Operations - Methods available

03. Direct Method for calculating Funds from Operations

04. Adjusted Profit and Loss Account method for calculating Funds from Operations

05. Add Back method for calculating Funds from Operations

06. Is Funds From Operations a Source/Inflow or Application/Outflow

01. What are Adjustments

02. Depreciation Charged on Assets

03. Purchase of Assets

04. Sale of Asset at a Profit or Loss

05. Reserve for Bad and Doubtful Debts

06. Provision for Taxes and Dividends

07. Payments for Taxes and Dividends

08. Reserve/Provision for Taxation/Dividends - Assumptions

09. Interim Dividend - Appropriation - Payment

11. Appropriation of Profits to Reserves

12. Capital brought in - Additional Capital raised

13. Drawings of Capital

14. Funds Flow Statement, Schedule of Changes in Working Capital, Funds from Operations - Illustration02. Depreciation Charged on Assets

03. Purchase of Assets

04. Sale of Asset at a Profit or Loss

05. Reserve for Bad and Doubtful Debts

06. Provision for Taxes and Dividends

07. Payments for Taxes and Dividends

08. Reserve/Provision for Taxation/Dividends - Assumptions

09. Interim Dividend - Appropriation - Payment

11. Appropriation of Profits to Reserves

12. Capital brought in - Additional Capital raised

13. Drawings of Capital

01. Changes in working Capital, Funds From operations, Funds Flow Statement - illustration

02. Soution » Working Notes - Identify the Current and Non Current Accounts

03. Solution » Schedule of Changes in Working Capital

04. Solution » Altered Non Current Accounts

05. Soution » Working Notes - Journal Entries for additional information

06. Solution » Working Notes : Altered Non Current Ledger Accounts

07. Solution » Working Notes - Funds from Operation

08. Solution » Funds Flow Statement - Statement Form

09. Solution » Funds Flow Statement - T Form

02. Soution » Working Notes - Identify the Current and Non Current Accounts

03. Solution » Schedule of Changes in Working Capital

04. Solution » Altered Non Current Accounts

05. Soution » Working Notes - Journal Entries for additional information

06. Solution » Working Notes : Altered Non Current Ledger Accounts

07. Solution » Working Notes - Funds from Operation

08. Solution » Funds Flow Statement - Statement Form

09. Solution » Funds Flow Statement - T Form

01. Statement of Changes in Working Capital, Funds Flow Statement - No adjustments

02. Finding the Funds From Operations

02. Finding the Funds From Operations

None.

None.