The statement which shows the periodical increase or decrease of funds is called statement ........

Accountancy (Phase -I & II) Fund flow statement

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. The statement which shows the periodical increase or decrease of funds is called___________ statement

Funds flow

Cash flow

Income

Working capital

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Explanation:

A fund flow statement is a statement prepared to analyse the reasons for changes in the financial position of a company between two balance sheets. It portrays the inflow and outflow of funds i.e. sources of funds and applications of funds for a particular period