1. Horizontal Form
The funds flow statement can be prepared by using the horizontal form. In this form,sources of funds are shown on the left-hand side and uses or applications of funds on the right-hand side of the statement.
2. Vertical form
The funds flow statement can be prepared by using the vertical form. In this form,sources of funds are shown on the upside and uses or applications of funds on the down-side of the statement.
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