Explanation:

when transacions affect fixed asset & fixed liabilities or current asset & current liabilities, the flow of funds doesn't occur. this kind of gtransaction is called no flow of fund and it occurs between non- current assets only.

FOR EXAMPLE:

• collection from debtors or payment to creditors.
• purchase and sale of inventory in cash and credit.
• purchase and sale of marketable securities.
• exchange of fixed asset.
• purchase of fixed asset by the issue of shares.
• conversion of debentures into shares.