Question
The business organization prepares the set of financial
statements. Which option is not a part of financial statement?Solution
Fund Flow Statement is not a part of the financial statements. A fund flow statement is a financial document that tracks the movement of financial resources (typically defined as working capital) in and out of a company between two specific balance sheet dates. It explains the reasons behind the changes in a company's financial position by detailing where funds were sourced and how they were applied.
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