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Part of the book series: Macmillan Work Out Series ((MCWO))

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Abstract

The purpose of the funds flow statements is to show the movement of funds into and out of the firm for the period (year). In particular, it highlights the size of the increase or decrease in working capital for that period, and what has caused that increase or decrease.

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© 1988 P. Stevens and B. Kriefman

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Stevens, P., Kriefman, B. (1988). Funds Flow Statements. In: Work Out Accounting ‘A’ Level. Macmillan Work Out Series. Palgrave, London. https://doi.org/10.1007/978-1-349-09807-1_19

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