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March 18, 2026The Accounting Review

Inventories and the Statement of Funds.

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Authors

MMMaurice Moonitz

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Implication

This article analyzes the flow of funds in financial statements, highlighting its significance for modern accounting.

Key Points

  • The article aims to examine the role of the statement of funds in analyzing financial movements and their importance in accounting.
  • Analyzed the functions of the statement of funds in financial data interpretation.
  • Discussed the relation between income determination and cash flow analysis.
  • Explored the use of worksheets for transforming income-measuring data into fund analysis.
  • Established that current accounting practices focus on income rather than fund measurement.
  • Identified that the statement-of-funds worksheet is essential for reflecting financial circulation.
  • Concluded that cash receipts and disbursements can negate the need for additional fund statements.

Cite This Study

Maurice Moonitz (1943) studied this question.

synapsesocial.com/papers/69ba42bc4e9516ffd37a3420https://doi.org/10.2308/tar-7042138
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Also Consider

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

  1. 1THE ALL-INCLUSIVE STATEMENT OF FUNDS.1964
  2. 2THE FUNDS STATEMENT AS AN ANALYSIS TOOL.1959
  3. 3THE FUNDS STATEMENT RECONSIDERED.1951
  4. 4A NEW FORM OF FUNDS STATEMENT.1940
  5. 5THE FUNDS STATEMENT AS AN INTERNAL REPORT TO MANAGEMENT.1955