Funds flow statement

1. Statement showing changes in working capital

particulars Previous year Current year Effects on working capital

Increases Decreases
Current Assets:
Stock XXX XXX
Debtors XXX XXX
Bills Receivable XXX XXX
Cash in hand XXX XXX
Cash at Bank XXX XXX
Prepaid Expenses XXX XXX
Total XXX XXX
Current liabilities
Bills payable XXX XXX
Bank overdraft XXX XXX
Creditors XXX XXX
Total Xxx Xxx
Working capital (A-B) Xxx Xxx
Increases / decreases in
Working capital XXX XXX

2. Adjusted profit and loss Account

Particulars Amount Particulars Amount

To depreciation xxx By operating balance (P&L xxx
balance )
To loss on sale or xxx By Profit on sale or XXX
revaluation of fixed asset revaluation of fixed Asset
To preliminary Expenses XXX By dividends received XXX
written off
To Goodwill Written off XXX By rent received XXX
To share and debentures XXX By Interested received XXX
written off
To provision for taxation XXX
To dividend paid or XXX
proposed
To closing balance XXX By funds from business XXX
operation (difference)
Total XXXX Total XXXX
3. Statement of sources and application of funds

Sources of Funds Amount

Issue of share capital XXX

Issue of Debentures XXX
Borrowing institutional Loans XXX
Sales of investment and fixed asset XXX

Funds from trading operation XXX

Non trading income XXX
Decreases in working capital XXX
Total XXX

Application of Funds Amount

Redemption of Equity capital XXX

Redemption of debentures XXX
Repayment of institutional Loans XXX
Purchases of investment and fixed Asset XXX

Funds loss in trading operation XXX

Non trading expenses XXX
Increases in working capital XXX
Total XXX