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A funds statement, also known as a sources and applications of funds statement, outlines changes in the financial condition of an entity. In essence, it tells how the company spent and acquired money over a certain period. This includes payments such as for taxes, equipment, and debt. It also details the receipt of capital from means such as tax benefits, income, and the sales of market assets. The cash flow statement replaced the older funds statement format.
Most funds statement reports will use the company’s balance sheet as a guideline. They are essentially driven by the changes in this document. The result is a statement that shows cause and effect, such as how a certain purchase affected the bottom line. By going into more specific detail about cash flow, it can be easier to analyze whether resources are being allocated in the most advantageous way. This can help a company to improve its money management, while giving outside sources an idea as to how well the company’s finances are being managed.
A funds statement can show changes in assets made both internally and externally. It can include changes within the company such as depreciation, transfer of funds among accounts, and any expenses that have been written off. External changes can include the sale of fixed assets and funds from the growth of share capital or a long-term loan.
The purpose of a funds statement is to demonstrate that the management of the company has been handling finances effectively. It is a status report which enables investors to analyze the current state of the company and make forecasts for the future. The funds statement also provides the detail needed to ensure that the financial actions of the company are acceptable, in addition to being profitable.
A funds statement is typically used by several kinds of people. Internally it can be a useful tool for planning strategy and keeping track of company finances. Top executives, directors, and accounting professionals may all use the statement. Some of the external individuals who may use the statement include shareholders, banks, and vendors.
Other documents which show the flow of funds include the statement of changes in working capital (SCWC) and funds from operations (FFO). The SCWC focuses only on changes in the levels of working capital. FFO shows profit and loss without the transactions that don’t have a direct effect on the funds available.
WiseGeek ni kampuni ya kimataifa ya kutoa habari sahihi na ya kuaminika. Maudhui yetu yaliyoandikwa na wataalamu ni ya kweli-kuchunguzwa kwa ukali na inatokana na mamlaka ya kuaminika. Gundua jinsi tunavyotegemeza viwango vya juu zaidi katika kukupa maarifa ya kuaminika. Taarifa ya fedha, pia inajulikana kama vyanzo na matumizi ya taarifa ya fedha, inaelezea mabadiliko katika hali ya kifedha ya shirika. Kwa kweli, inaonyesha jinsi kampuni hiyo ilivyotumia na kupata pesa kwa kipindi fulani. Hii inatia ndani malipo kama vile kwa ajili ya kodi, vifaa, na madeni. Pia inaelezea mapato ya mtaji kutoka kwa njia kama vile faida za kodi, mapato, na mauzo ya mali za soko. Taarifa ya mtiririko wa fedha ilichukua nafasi ya muundo wa zamani wa taarifa ya fedha. Ripoti nyingi za taarifa za fedha zitatumia orodha ya kampuni kama miongozo. Wao ni kimsingi inaendeshwa na mabadiliko katika hati hii. Matokeo ni taarifa ambayo inaonyesha sababu na athari, kama vile jinsi ununuzi fulani uliathiri mstari wa chini. Kwa kwenda katika maelezo maalum zaidi kuhusu mtiririko wa fedha, inaweza kuwa rahisi kuchambua kama rasilimali ni kuwa imegawanywa katika njia ya faida zaidi. Hii inaweza kusaidia kampuni kuboresha usimamizi wake wa fedha, wakati kutoa vyanzo vya nje wazo jinsi vizuri fedha za kampuni ni kusimamiwa. Taarifa ya fedha inaweza kuonyesha mabadiliko katika mali kufanywa wote ndani na nje. Inaweza kujumuisha mabadiliko ndani ya kampuni kama vile kupunguzwa thamani, uhamisho wa fedha kati ya akaunti, na gharama zozote ambazo zimeandikwa. Mabadiliko ya nje yanaweza kujumuisha uuzaji wa mali za kudumu na fedha kutoka kwa ukuaji wa mtaji wa hisa au mkopo wa muda mrefu. Kusudi la taarifa ya fedha ni kuonyesha kwamba usimamizi wa kampuni imekuwa kushughulikia fedha kwa ufanisi. Ripoti ya hali ya kampuni inawezesha wawekezaji kuchambua hali ya sasa ya kampuni na kufanya utabiri wa siku zijazo. Taarifa ya fedha pia hutoa maelezo yanayohitajika kuhakikisha kwamba vitendo vya kifedha vya kampuni ni kukubalika, pamoja na kuwa faida. Taarifa ya fedha ni kawaida kutumika na aina kadhaa ya watu. Ndani inaweza kuwa chombo muhimu kwa ajili ya mipango ya mkakati na kuweka kufuatilia fedha za kampuni. Wakurugenzi wakuu, wakurugenzi, na wataalamu wa uhasibu wote wanaweza kutumia taarifa hiyo. Baadhi ya watu wa nje ambao wanaweza kutumia taarifa ni pamoja na wanahisa, benki, na wauzaji. Hati nyingine zinazofunua mtiririko wa fedha ni pamoja na taarifa ya mabadiliko katika mtaji wa kazi (SCWC) na fedha kutoka shughuli (FFO). SCWC inazingatia tu mabadiliko katika viwango vya mtaji wa kazi. FFO inaonyesha faida na hasara bila shughuli ambazo hazina athari ya moja kwa moja kwa fedha zinazopatikana.