資金運用表
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概要
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It is generally considered that two balance sheets, one at the beginning and one at the end of the period, and an income statements, together with its related retained earnings reconciliation statement, are raw materials for preparing the funds flow statement. The author has developed a new practice of preparing the statement directly from the accounts record, without balance sheets and other financial statements, for the purpose of presenting a method of reporting the flow of funds over any shorter period than a fiscal year A trial balance is prepared over a period on which the fund flow statement is intended to be made that consists of only entries of increase and decrease in every account based upon transactions taken place over the period. This trial balance may be called a " Funds Flow Trial Balance," which is defferent from the trial balance prepared under the usual accounting practice in that the former does not involve the figure of the beginning balance in each account The funds flow trial balance is the basic data with which the funds flow statement is provided, because this trial balance involves the same figures as the comparative balance sheet figures with which the funds flow statement is prepared under the traditional method. The funds flow trial balance can be prepared at any time, even in the middle of the fiscal year wherever the accounts record is available, without making financial statements, while it is only after the financial statements have been made that the comparative balance sheet figures can be provided. This method can be applied to the preparation of the fiscal fund flow statement, and it opens the way of determining the net income for the year from the fiscal funds flow statement. The author illustrates this process on a work sheet through which the reader may understand in more real feature the relationship between the flow of funds and of the income in a certain business entity. If the flow of funds could be presented with the revenue and expense on the financial statements, the latter would more clearly disclose the process of coming out the net income than they do at present and the more real extent of distributable amount of income would be measured. The author illustrates a form of combining the funds statement with the income statement and the retained earnings reconciliation statement, and combining the "Changes of Working1 Capital" with the balance sheet.
- 慶應義塾大学の論文
- 1960-04-25