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Management Accounting by Debarshi Bhattacharyya

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5

Fund Flow Analysis

LEARNING OBJECTIVES

On completion of the study of the chapter, you should be able to understand:

  • What is the meaning and concept of Fund?

  • What is the meaning and concept of flow of Fund?

  • What is Fund Flow Statement?

  • Different sources and uses of Fund.

  • How to prepare a Fund Flow Statement.

  • Importance and limitations of a Fund Flow Statement.

  • What is Fund from Operation?

  • Comparison between Fund Flow Statement, Income Statement and Balance Sheet.

  • Comparison between Fund Flow Statement and Cash Flow Statement.

5.1 MEANING AND CONCEPT OF FUND

The concept of fund is explained by different accountants and accounting bodies in different approaches. Accordingly, the word fund has different meanings as per the interpretations ...

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