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March 18, 2026The Accounting Review

That Application of Funds Statement.

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Authors

WCW. B. CastenholzSaint Paul University

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Implication

This thesis defines capital funds and their components, highlighting funding operations in businesses.

Key Points

  • The research aims to clarify the concept of capital funds and their operational interactions within a business.
  • Define the term 'capital fund' and its components
  • Explain the terms 'working capital fund' and 'fixed capital fund'
  • Analyze the operations converting between working and fixed capital
  • Introduce 'conversion funding' as a more accurate term for internal funding operations
  • Clarified definitions of key financial terms related to business operations
  • Established that funding operations occur during conversions between capital types
  • Identified limitations of the term 'non-funding operations' in describing internal business activities

Cite This Study

W. B. Castenholz (1956) studied this question.

synapsesocial.com/papers/69ba43694e9516ffd37a492chttps://doi.org/10.2308/tar-7059784
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