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Faculty of Commerce & Management: Semester Subject: Management Accounting Subject Code: BCH 302 Dr. R. S. Bisariya PDF

29 Pages·2021·English
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by ['Md Imran Hossain Khan']| 2021| 29 pages| English

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.

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Author:['Md Imran Hossain Khan']
Publication Year:2021
Pages:29
Language:English
Format:PDF
Price:FREE
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