Fund Flow Statement | Fund Flow Statement Format

Fund Flow Statement

          According to Robert Anthony “Fund Flow Statement describe from which the additional funds are derived and the use for which these funds are put.”

          According to Smith and Brown “A fund flow statement is prepared in summary form to indicate changes occurs between two different balance sheets dates.”

Fund Flow Statement is a statement which lists all the sources of funds and its applications  of funds that have taken place in a business enterprise in a particular period. The statement finally shows increase or decrease in the working capital that has taken place in a particular period of time. 

Usually along with fund flow statement a statement showing changes in working capital is prepared called “Working Capital Statement”. The increase or decrease in working capital in each such item is recorded and the final net increase or decrease in working capital figure will be equal to increase or decrease in fund flow statement.

Fund Flow Statement Format

Inflow	Amount	Outflow	Amount
Net Increase in Working Capital Fund from Operation Issue of Shares & Debentures Sale of Fixed Asset Sale of Investment Borrowing of loan	XXX XXX XXX XXX XXX XXX	Net increase in Working Capital Redemption of Shares & Debentures Repayment of loan Purchasing Fixed Asset Purchase Investment Dividend Tax Paid Interest Paid	XXX XXX XXX XXX XXX XXX XXX XXX
Total	XXX	Total	XXX