Fund Flow Statement
| Source of funds | Amount (Rs.) | Application of fund | Amount (Rs.) |
| Issue of shares | 50,000 | Purchase of Land | 16,000 |
| Fund from operation | 13,000 | Increase in working capital | 47,000 |
| | 63,000 | | 63,000 |
Workings:
(i) Statement of changes in working capital
| | 2014 | 2015 | Increase | Decrease |
| Current Assets: | | | | |
| Cash | 30,000 | 47,000 | 17,000 | |
| Debtors | 1,20,000 | 1,15,000 | | 5,000 |
| Stock | 80,000 | 90,000 | 10,000 | |
| Current liabilities: | | | | |
| Creditors | 70,000 | 45,000 | 25,000 | |
| | | | 52,000 | 5,000 |
Net Increase in Working Capital: Rs. 47,000
(ii) Calculation of Funds From Operations
Profit and Loss Adjustment Account
| Particulars | Amount (Rs.) | Particulars | Amount (Rs.) |
| To balance c/d | 23,000 | By Balance b/d | 10,000 |
| | | By Funds From Operations (balancing figure) | 13,000 |
| | 23,000 | | 23,000 |