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The term flow of funds refers to ______

  • The term flow of funds refers to changes in funds and changes in working capital.
  • Funds flow statement is called by various names such as a statement of sources and application of funds, sources and uses of funds, statement of changes in financial position, where got where gone statement, analysis of working capital changes, and movement of funds statement.
  • A fund flow statement prepared on a cash basis is called a cash flow statement.