The changes which occurs in the current accounts are reflectedin a statement known as ‘
schedule of changes in workingcapital’
The similar changes in non current accounts are shown in
‘Fund Flow Statement’.
Therefore, following 3 statements under this techniques
1.Statement or Schedule of Changes in Working Capital.
2.Statement of Sources and Uses of Funds or Funds Flow
Statement.3.Schedule of Funds from Operations.
Procedure of Preparation of Fund FlowProcedure of Preparation of Fund FlowStatementStatement