Explanation:

example of fund flow statement:

• Collection of debtors (sources)
• Shares issued for cash(sources)
• sale of fixed assets (sources)
• sale of investments(sources)
• issue of debentures(sources)
• raising long term loans(sources)
• non operating incomes(sources)
• purchase of fixed assets(application)
• purchase of investments (application)
• redemption of preference shares (application)
• redemption of debentures (application)
• repayment of long term loans (application)
• payment of dividend/ tax (application)