Teaching UGC NET Mock Test Series 2025 (Paper 1 & 2) Accountancy Financial Statement Analysis Fund Flow Analysis
In Fund Flow Statement, which one of the following is not a valid statement?
1
It is prepared to know the total sources and their uses in a year.
2
Dividend received is a source of funds.
3
Its preparation is at the discretion of the management.
4
It is useful for external financial management.