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StudyFinance

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

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