Funds Type Statements
Self-Paced Overview
Constructing a Funds Statement
Constructing a Funds Statement
- Compare Two Balance Sheets
- Identify Changes in Each Item
- Classify Those Changes as Sources or Uses of Funds
- Assemble Information in Desired Format
- Analyze the Information
Sources and Uses of Funds
Sources of Funds
- Increase in a Claims Item
- Decrease in an Asset Item
Uses of Funds
- Increase in an Asset Item
- Decrease in a Claims Item