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BRILLIANT’S Fund Flow Statement 73

II. Schedule of Changes in Working II. d{Hª$J H¡${nQ>b ‘| n[adV©Zm| H$m eoS²>¶yb
Capital
Many business enterprises prefer to H$B© ì¶mnm[aH$ à{Vð>mZ EH$ Aݶ ñQ>oQ>‘|Q> V¡¶ma H$aZm
prepare another statement, known as schedule ng§X H$aVo h¢ {Ogo d{Hª$J H¡${nQ>b ‘| n[adV©Z H$m eoS²>¶yb
of changes in working capital, while preparing H$hm OmVm h¡, O~ d{Hª$J H¡${nQ>b Ho$ AmYma na ’§$S> âbmo
a fund flow statement, on a working capital
basis. This schedule of changes in working ñQ>oQ>‘|Q> V¡¶ma H$aVo h¢& d{Hª$J H¡${nQ>b ‘| n[adV©Z H$m ¶h
capital provides information concerning the eoS²>¶yb à˶oH$ d¡¶{³VH$ H$a§Q> AgoQ²>g VWm H$a§Q>
changes in each individual current assets and bm¶{~{bQ>rO AH$mC§Q²>g (Am¶Q>åg) ‘| n[adV©Z go g§~§{YV
current liabilities accounts (items). gyMZm àXmZ H$aVm h¡&
The Schedule of changes in working d{Hª$J H¡${nQ>b ‘| n[adV©Z H$m eoS²>¶yb Xmo Ad{Y¶m|
capital is prepared by comparing the current Ho$ H$a§Q> AgoQ²>g VWm H$a§Q> bm¶{~{bQ>rO H$s VwbZm Ûmam
assets and current liabilities of two periods.
The format of a schedule of changes in working V¡¶ma {H$¶m OmVm h¡& d{Hª$J H¡${nQ>b ‘| n[adV©Zm| Ho$ EH$
capital is as shown below: eoS²>¶yb H$m àmê$n ZrMo Xem©¶m J¶m h¡…
Schedule of Changes in Working Capital / d{Hª$J H¡${nQ>b ‘| n[adV©Z H$m eoS²>¶yb

Items (Am¶Q>åg) As on As on Changes / n[adV©Z
Year 1 Year 2 Increase Decrease
(df© 1) (df© 2) (d¥{Õ) (H$‘r)
(`) (`) (`) (`)
A. Current Assets / H$a§Q> AgoQ²>g:
Cash Balance / H¡$e ~¡b|g
Bank Balance / ~¢H$ ~¡b|g
Accounts Receivable (Debtors)
AH$mC§Q²>g [agrdo~b (S>oãQ>g©)
Marketable Securities / ‘mH}$Q>o~b [g³¶mo[aQ>rO
Stock / ñQ>m°H$
Prepaid Expenses / {ànoS> E³gn|gog
B. Current Liabilities / H$a§Q> bm¶{~{bQ>rO:
Bank Overdraft / ~¢H$ AmodaS´>mâQ>
Accounts Payable (Creditors)
AH$mC§Q²>g no¶o~b (H«o${S>Q>g©)
Outstanding Expenses / AmCQ>ñQ>|qS>J E³gn|gog
Total (Hw$b)

Net increase/decrease in working capital
(d{Hª$J H¡${nQ>b ‘| Hw$b d¥{Õ/H$‘r)