Contents:

1. Funds

·         Funds

·         Operating cycle

2. Working Capital

·         Working Capital

·         Flow of Funds

·         Need for Working Capital

·         Reconciling Increase in Working Capital

3. Capital Invested in Business

·         Need to Invest in Cash

·         Need to Invest in Receivables

·         Need to Invest in Inventory

·         Need to Invest in Fixed (Non-Current) Assets

·         Determining the Working Capital Requirement

·         Future Capital Requirements

·         Possible Sources of Working Capital

·         Internal Sources

·         External sources             

4. Factors Affecting Fund Requirements

5. Fund Flow Statement

·         The Funds Flow Equations

·         The Format

·         Funds Flow from Operations

·         Statement of Changes in the Working Capital

·         Changes in the Financial Position

·         Fund Flow Statement Illustrated

6. Preparing a Cash Flow Statement

·         Format

·         Preparing Cash Flow Statement: An Introduction

7. Interpretation of Cash Flow Statement

·         The Need for a Cash Flow Statement

·         Cash and Cash Equivalents

8. Solved illustrations

·         Summary