Teaching UGC NET Mock Test Series 2025 (Paper 1 & 2) Accountancy Financial Statement Analysis Fund Flow Analysis
Depreciation charged on fixed assets in the Funds Flow Statement is/are
(a) Source of funds
(b) An application of funds
(c) Sources of funds in limited sense
(d) Added back to the operating profit to find out funds from operations
Which one of the following options is correct ?
1
(a) and (d) only
2
(b) only
3
(d) only
4
(c) and (d) only