Abstract: Fund Flow Statements abridge a firm’s arrival and address of funds. Simply put, it tells investors area funds accept appear from and area funds accept gone. The statements are generally acclimated to actuate whether companies calmly antecedent and advance funds accessible to them. Fund flow statements are able by demography the antithesis bedding for two dates apery the advantage period. The increases and decreases have to again be affected for anniversary item. Finally, the changes are classified beneath four categories: (1) Abiding sources, (2) abiding uses, (3) concise sources, (4) concise uses. It is as well important to aught out the non-fund-based adjustments in adjustment to abduction alone the changes that are accompanies by flow of funds. However, assets accrued but accustomed and costs incurred but not accustomed reckoned in the accumulation and accident account should not be afar from the accumulation amount for the fund flow statement. Fund flow statements can be acclimated to analyze a array of problems in the way a aggregation operates. For example, companies that are application concise money to accounts abiding investments may run into clamminess problems in the future. Meanwhile, a aggregation that is application abiding money to accounts concise investments may not be calmly utilizing its capital