Category CA IPCC

Short Notes On Fund flow statement

Fund flow statement is a statement that reflects the relative position of funds of the company over a two-period horizon and enables analysis of sources and uses of funds for a particular period of time. A fund flow statement highlights…

Short Notes on Cash Flow Statement

CASH FLOW STATEMENT Paradoxically a situation arises when profits are reported but the negative cash flows are experienced by the business entities. Hence, it is of the essence that the changes in cash position be depicted; to know the cash…