GALYANG SAVING& CREDIT CO-OPERATIVE LTD.

A fieldwork Report
Symbol no. 5020002 T.U. Regd. No. 00-00-000-00-000

Nov
Submitted to:

03

2012

Shaheed smarak college, Bhakanpur Tribhuvan University

GAINDAKOT, NAWALPARASI

A CASE OF STUDY ON FUNDS FLOW ANALYSIS

OF

GALYANG SAVING AND CREDIT CO-OPERATIVE LTD.

GALYANG, SYANGJA

BY

PRAKASH BHUSHAL
T.U. REGD. NO.: SYMBOL NO.:

A Fieldwork Report
Submitted to: GALYANG MULTIPLE CAMPUS

Tribhuvan University
In partial fulfillment of the requirement for the degree of

Bachelor of business studies

GALYANG, SYANGJA Nov, 2012

GALYANG SAVING& CREDIT CO-OPERATIVE LTD.

GALYANG MULTIPLE CAMPUS,GALYANG

Faculty of management Tribhuvan University
Ref. No.:-..... Date:-..............

Recommendation
This is certify that the fieldwork assignment report: Submitted by:

PRAKASH BHUSHAL
T.U. REGD. NO.: SYMBOL NO.:
Entitled:

A CASE STUDY ON RATIO ANALYSIS

OF

GALYANG SAVING AND CO-OPERATIVE

GALYANG, SYANGJA

Has been prepared all approved by this department. This fieldwork assignment report is forwarded for examination. ...................... Supervisor ..................... Head of the department GALYANG MULTIPLE CAMPUS

GALYANG SAVING& CREDIT CO-OPERATIVE LTD.

ACKNOWLEDGEMENT
The programs of field work study and report writing built by T.U. board for the partial fulfillment of the requirement for the degree of the bachelor of business studies. I have chosen the subject and I prepare the report on a study of funds flow analysis. The main purposes are this type of study Is to develop the students oriental and practical knowledge may be useful for their future plan. During my research I would like to thank my subject lectured for support and give guidance for preparing this report. I would like to thanks Mr. OM THAPA the manager of this co-operative for providing relevant data and information and also thanks for completing of this report to Mr. Dhurba Parajuli of national computers. BBS 3rd year Galyang Multiple Campus 2012
Praksh Bhushal

GALYANG SAVING& CREDIT CO-OPERATIVE LTD.

Table of Contents
Recommendation Internal Evaluation Sheet Acknowledgement Table of Contents List of tables List of figures

Chapter
1. Introduction 1.1 background of the field work 1.2 literature survey 1.3 statement of problems 1.4 objective of fieldwork 1.5 signification of fieldwork 1.6 limitation of fieldwork 1.7 chapter plan 2. Research methodology 2.1 research design 2.2 method & source of data collection 2.3 fieldwork procedure 2.4 method of analysis 3. presentation and analysis of data 3.1 presentation of data 3.2 analysis of data 3.3 study result 4. summary, conclusion and recommendation 4.1 summary and conclusion 4.2 recommendation
Bibliography Appendix

GALYANG SAVING& CREDIT CO-OPERATIVE LTD.

List of tables
Table no. 3.1 3.2 3.3 3.4 3.5 3.6 Title Balance sheet of Galyang saving & credit co-operative Ltd. Statement of change in net working capital for the year 2067\68 Funds from operating of Galyang saving & credit co-operative Ltd. Funds flow statement of gs & cc Ltd. Source of funds Application of funds

List of figure
Figure no. 3.1 3.2 Title Source of fund degree Application of fund

Abbreviation
TU Ltd. Pvt. Bbs 3rd BS & = = = = = = = Tribhuvan University Limited private bachelor of business studies third year bikram sambat and

GALYANG SAVING& CREDIT CO-OPERATIVE LTD.

Chapter-1 Introduction
Background of fieldwork study

Nepal is a land lock and least development country. It is largely a mountains country. Its economy is depends upon agriculture more then 80%. Financial system is synonymous with financial market that implies collection of market institution, regulation and techniques through which bonus stock and other securities and other securities are treated through proper determination of interest rates and efficient delivery of the financial service about the world. Here are different types of financial institution and market. There are bank, finance company, insurance company and co-operative Ltd. These types of financial institution are being financial work. Co-operative limited is special types of limited. This established by saying One for all and all for one. The co-operative limited is the outcomes of economic and social imbalances case by industrial revaluation. This led to world wide co-operative movement. galyang saving was established in 2061BS under co-operative act of Nepal 2048. It is 80 km far from Pokhara and situated in jagatradevi8,galyang . It was started with 25 share holders at the beginning and now there are 100 shareholders.

GALYANG SAVING& CREDIT CO-OPERATIVE LTD.

Literature survey

The statement which is designed to highlight the changes in the financial position of a business organization during the two period of time knows as funds statement. It is also called the statements of inflow and outflow of the funds or sources and application of funds. A funds flow statement is a statement prepared is indication the increase in the cash resources and the utilization of such resources by a business during the accounting period. A.N. Anthory An introduction to accounting & auditing

The funds flow statement, called the statement of change in financial position, shows the source and use of fund during a given accounting period. This statement, drawing on the information contained in the balance sheet and the p/L account, provides insights into the movement of fund and help in understanding the change in the structure of assets, liabilities and owner equity.

P. Chandra an introduction to accountancy & auditing

GALYANG SAVING& CREDIT CO-OPERATIVE LTD.

Statement of problems
This present study will intend to solve the following problems: To what extent does the company utilize its funds collection from different sources? Whether the company has used proper tools and techniques for the analysis.

Objective of field work

Funds flow statement helps to analyze the inflow and outflow of funds for two specific period of time the following are the main object: To know the application to the profit of a business. To know the increasing and decreasing position of working capital. To know the liquidity position of business organization. To know the investing position of the company on fixed assets.

Signification of fieldwork
Funds flow statement is equally useful for all concerned business parties such as manager, directors, share holders etc. for following signification. Analysis of financial operation. Evaluation of the firms financing. A tool of communication. Further guidance Comparative study of two fiscal year.

GALYANG SAVING& CREDIT CO-OPERATIVE LTD.

Limitation on the field work

This study has been following limitation This analysis will base up on the primary as well as secondary data which are available. It analyzes only in monetary value not other factor. Time and resources may limit the areas covered by the study. This study is limited one part of analysis it over financial position other factor are ignored.

Chapter plan
An outlines of chapter plan is as follows. Chapter I. II. III. IV. introduction research methodology presentation and analysis of data summary, conclusion and recommendation

Bibliography Appendix

GALYANG SAVING& CREDIT CO-OPERATIVE LTD.

Chapter-2 Research methodology

Research design
The research design is the way of research. It is the fame work and plan structure of investigation. Project research design helps in planning and fieldwork activities. Research is doing for getting conclusion. There is not any design or step, not sure to achieve meaningful conclusion. Through the research design there are various elements.

Method and source of data collection

In the research program must important factor for reporting are data. Without data there was

GALYANG SAVING& CREDIT CO-OPERATIVE LTD.