In this video lecture, I have explained the term of Trading profit from Profit and Loss Account. I have also explained ( with the Format of Adjusted Profit and Loss Account ) some important points regarding how to decide Operating Fund Profit ( Fund Inflow ) Generated from Business Operations in the context of Adjusted Profit and Loss Account, which would be the Sources of Fund for Fund Flow Statement. At the end of the session, I have discussed the Format of Fund Flow Statement with its specimen. This video is useful for the students of B. Com., B.B.A., M.B.A. and Professional Courses BY Dr. NAYAN M GADHIA

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