TY  - BOOK
AU  - Ramachandran n
AU  - Ram Kumar Kakani
TI  - How to Read A Cash Flow Satatement
SN  - 9789351343011
U1  - 657.72 R1407 C 
PY  - 2014///
CY  - New Delhi
PB  - McGraw Hill
KW  - Cash flow--Accounting
KW  - Financial statements
N1  - 

Covering funds and working capital, capital invested and factors affecting fund requirements, and fund flow and cash flow statement, this new edition also emphasizes on:

Ø      liquidity quotient of a business entity

Ø     sources and uses of fund

Ø    control on working capital that differentiates business entities from each other 

Ø    investing and financial activities
; Introduction

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
ER  -