Funds Flow Cash Flow : Study Notes/Topics

01.

Balance Sheet Analysis

01. Balance Sheet - Marshalling of Assets/Liabilities - Horizontal/Vertical Forms : information derived
01. Balance Sheet - the information it provides
02. Deriving additional information from the Balance Sheet
03. Marshalling of Assets and Liabilities : Order of Liquidity/Permanence
04. Statutory Horizontal Form of Balance Sheet
05. Statutory Vertical Form of Balance Sheet
06. Are the Statutory Formats useful?
02. Balance Sheet in a form suitable for Financial Analysis
01. Balance Sheet in a Form Suitable for Financial Analysis
02. Liquid Assets
03. Current Assets
04. Current Liabilities and Provisions
05. Fixed Assets
06. Accumulated Losses
03. Balance Sheet - Non-Currrent Area - Current Area - Working Capital
01. Balance Sheet = Non-Current Area + Current Area
02. Working Capital : Residue of Current Area
03. Working Capital : Residue of Non-Current Area
04. Working Capital belongs to both Current area as well as Non - Current area
04. Statement/Schedule of changes in working capital
01. Information available from balance sheets pertaining to two periods
02. Deriving information relating to changes from two balance sheets
03. Preparation of Schedule/Statement of changes in working capital
02.

Funds Flow Analysis

05. What is Fund? What is Funds Flow?
01. What is a Fund?
01. What is Funds Flow?
02. When do we say that there is a flow of fund?
06. Influence of Business/Accounting Transactions on Funds (Working Capital)
01. All Business/Accounting Transactions influence the Balance Sheet
02. Cross Transactions influence the Fund (Working Capital)
03. Transactions not influencing Fund (Working Capital) - illustrations
04. Cross Transaction - Transactions influencing Fund (Working Capital) - illustrations
07. What is a Funds Flow Statement? Sources/Inflow Applications/Outflow of Funds
01. What is a Funds Flow Statement?
02. Identifying Inflows/Outflows from changes in Non-Current Accounts
03. Inflow/Sources of Funds
04. Outflow/Applications of Funds
05. Doesn't the Statement of Changes in Working Capital help in analysing funds flow
08. How to make/prepare a Funds Flow Statement?
01. Identifying inflow/outflow (source/application) of funds from changes in Balance Sheet figures
02. Ascertaining Cross transactions by comparing Balance Sheet figures
03. Ascertaining Cross transactions by drawing up ledgers
04. Preparing the Funds Flow Statement
05. Funds Flow Statement in T Form
06. Is Funds Flow analysis meant only for Company form of Organisation?
09. Funds Flow Statement Schedule of Changes in Working Capital - Illustration
01. Preperation of Funds Flow Statement - Schedule/Statement of Changes in working capital
02. Solution : Working Notes
03. Solution » Statement/Schedule of Changes in Working Capital
04. Solution » Working Notes
05. Solution » Funds Flow Statement
10. Profit/Loss a/c - Appropriation of profits, Charge against profits
01. Ascertaining Profits
02. Charges against/on Profits
03. Appropriation of Profits
04. Accruals to Profits
05. Absorption of Losses
06. Capital generated/accumulated through profits
11. Influence of transactions involving nominal accounts on Working Capital (fund)
01. Do transactions involving nominal accounts influence Fund (Working Capital)
02. Transactions resulting in a charge to profit/loss account
03. Transactions resulting in appropriations of profits
03. Transactions resulting in accrual of incomes to profit/loss account
04. Transactions resulting in adjustment of losses
12. What are Funds from Operations? Finding/Calculating Funds from Operations
01. What are Funds From Operations?
02. Finding/Calculating Funds from Operations - Methods available
03. Direct Method for calculating Funds from Operations
04. Adjusted Profit and Loss Account method for calculating Funds from Operations
05. Add Back method for calculating Funds from Operations
06. Is Funds From Operations a Source/Inflow or Application/Outflow
13. Funds Flow Statement, Funds from Operations - Adjustments
01. What are Adjustments
02. Depreciation Charged on Assets
03. Purchase of Assets
04. Sale of Asset at a Profit or Loss
05. Reserve for Bad and Doubtful Debts
06. Provision for Taxes and Dividends
07. Payments for Taxes and Dividends
08. Reserve/Provision for Taxation/Dividends - Assumptions
09. Interim Dividend - Appropriation - Payment
11. Appropriation of Profits to Reserves
12. Capital brought in - Additional Capital raised
13. Drawings of Capital
14. Funds Flow Statement, Schedule of Changes in Working Capital, Funds from Operations - Illustration
01. Changes in working Capital, Funds From operations, Funds Flow Statement - illustration
02. Soution » Working Notes - Identify the Current and Non Current Accounts
03. Solution » Schedule of Changes in Working Capital
04. Solution » Altered Non Current Accounts
05. Soution » Working Notes - Journal Entries for additional information
06. Solution » Working Notes : Altered Non Current Ledger Accounts
07. Solution » Working Notes - Funds from Operation
08. Solution » Funds Flow Statement - Statement Form
09. Solution » Funds Flow Statement - T Form
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