Fund Flow Statement
Source of funds |
Amount (Rs.) |
Application of fund |
Amount (Rs.) |
Issue of shares |
50,000 |
Purchase of Land |
16,000 |
Fund from operation |
13,000 |
Increase in working capital |
47,000 |
|
63,000 |
|
63,000 |
Workings:
(i) Statement of changes in working capital
|
2014 |
2015 |
Increase |
Decrease |
Current Assets: |
|
|
|
|
Cash |
30,000 |
47,000 |
17,000 |
|
Debtors |
1,20,000 |
1,15,000 |
|
5,000 |
Stock |
80,000 |
90,000 |
10,000 |
|
Current liabilities: |
|
|
|
|
Creditors |
70,000 |
45,000 |
25,000 |
|
|
|
|
52,000 |
5,000 |
Net Increase in Working Capital: Rs. 47,000
(ii) Calculation of Funds From Operations
Profit and Loss Adjustment Account
Particulars |
Amount (Rs.) |
Particulars |
Amount (Rs.) |
To balance c/d |
23,000 |
By Balance b/d |
10,000 |
|
|
By Funds From Operations (balancing figure) |
13,000 |
|
23,000 |
|
23,000 |