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March 18, 2026The Accounting Review

Simultaneous Preparation of Funds and Cash Flow Statements.

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Authors

ACA. Wayne CorcoranUniversity of Connecticut

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Implication

This article presents a new worksheet that streamlines the preparation of funds and cash flow statements, reducing effort.

Key Points

  • To create a combined worksheet that simplifies the preparation of funds and cash flow statements.
  • Developed a combined worksheet for funds and cash flow preparation.
  • Eliminated separate worksheets for funds and cash flow statements.
  • Displayed changes in asset and equity account balances during the period.
  • Facilitated simultaneous preparation of financial statements.
  • Separated acquisitions of assets based on expected useful lives.
  • Enabled the preparation of various financial statements from one worksheet.

Cite This Study

A. Wayne Corcoran (1965) studied this question.

synapsesocial.com/papers/69ba421b4e9516ffd37a2010https://doi.org/10.2308/tar-4494074
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1Cash-Flow Statements – Fast.1967
  2. 2A Different Approach to Fund-Flow Problems.1965
  3. 3THE ALL-INCLUSIVE STATEMENT OF FUNDS.1964
  4. 4Cash flow statement: formation and application for cash flow management2025
  5. 5INVENTORIES AND THE STATEMENT OF FUNDS.1943