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About Faculty of Commerce & Management: Semester Subject: Management Accounting Subject Code: BCH 302 Dr. R. S. Bisariya
This document provides information about a lecture on fund flow statements: - It discusses the meaning of a fund flow statement as depicting cash flows and changes in working capital between two periods. - Preparing a fund flow statement involves first creating a statement of changes in working capital by identifying increases and decreases. It also requires adjusting the profit and loss statement and including changes in non-current accounts. - An example shows how to prepare a statement of changes in working capital from balance sheet information, identifying increases or decreases in current assets and current liabilities.
Detailed Information
Author: | ['Md Imran Hossain Khan'] |
---|---|
Publication Year: | 2021 |
Pages: | 29 |
Language: | English |
Format: | |
Price: | FREE |
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