Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
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Accounting Principles Board. 1963. The Statement of Source and Application of Funds. Opinion 3. AICPA.
Anton, H. R. 1954. Funds statement practices in the United States and Canada. The Accounting Review (October): 620-627.
Anton, H. R. 1955. The funds statement as an internal report to management. The Accounting Review (January): 71-79.
Anton, H. R. 1962. Accounting for the Flow of Funds. Houghton Mifflin.
Arnett, H. E. 1979. Proposed Funds Statements for Managers and Investors. National Association of Accountants.
Castenholz, W. B. 1956. That application of funds statement. The Accounting Review (July): 431-434.
Coughlan, J. W. 1964. Funds and income. N.A.A. Bulletin (September): 23-34. (Comparison of the funds statement with the income statement).
Davis, C. J. 1983. A structured approach to preparation of the statement of changes in financial position. Issues in Accounting Education: 79-89.
Emin, H. D. 1983. The statement of changes in financial position: An alternative teaching approach. Journal of Accounting Education 1(1): 35-45.
Finney, H. A. 1925. Students' department: The statement of application of funds. A reply to Mr. Esquerre. Journal of Accountancy (June): 497-511.
Finney, H. A., C. E. Freeman and G. Bartley. 1925. Students' department: Statement of application of funds. Journal of Accountancy (October): 305-313.
Finney, H. A., H. P. Baumann, F. L. Humphrey. 1925. Students' department: Statement of application of funds. Journal of Accountancy (December): 464-469.
Gladson, J. W. 1962. Reporting on the Source and Use of Funds. In Corporate Treasurer's and Controller's Encyclopedia. III. ed. Prentice-Hall.
Goldberg, L. 1951. The funds statement reconsidered. The Accounting Review (October): 485-491.
Gregory, R. H. and E. L. Wallace. 1952. Solution of funds statement problems - History and proposed new method. Accounting Research (April).
Gregory, R. H. and E. L. Wallace. 1953. Work sheet for funds statement problems. The Accounting Review (January): 88-97.
Grinnell, D. J. and C. T. Norgaard. 1972. Reporting changes in financial position. Management Accounting (September): 15-22.
Griswold, J. A. 1955. Cash Flow Through a Business. Amos Turk Schol of Business Administration.
Hall, J. O. and C. R. Aldridge. 2007. Changes in accounting for changes. Journal of Accountancy (February): 45-50.
Kempner, J. J. 1957. Funds statement practices of certified public accounting firms. The Accounting Review (January): 71-82.
Kunze, H. L. 1940. A new form of funds statement. The Accounting Review (June): 222-225.
Maksy, M. M. 1988. Articulation problems between the balance sheet and the funds statement. The Accounting Review (October): 683-699.
Mason, P. 1961. Cash Flow Analysis and the Funds Statement. Accounting Research Study 2. American Institute of Certified Public Accountants.
Mauriello, J. A. 1964. The all-inclusive statement of funds. The Accounting Review (April): 347-357.
Mikesell, R. M. 1959. Statement of source and application of funds without formal working papers. The Accounting Review (April): 300-301.
Moonitz, M. 1943. Inventories and the statement of funds. The Accounting Review (July): 262-266.
Moonitz, M. 1956. Reporting on the flow of funds. The Accounting Review (July): 375-385.
National Association of Accountants. 1961. Research Staff and Project Committee, Cash Flow Analysis for Managerial Control, Research Report 38. NAA.
National Association of Accountants. 1979. Proposed funds statements for managers and investors. Management Accounting (June): 56-57.
Nurnberg, H. 1983. Issues in funds statement presentation. The Accounting Review (October): 799-812.
Park, C. Chapter 14: Funds flow. In Backer, M. editor. 1966. Modern Accounting Theory: A Revision of Handbook of Modern Accounting Theory. Prentice-Hall, Inc. 301-319.
Park, C. and J. W. Gladson. 1963. Working Capital. The Macmillan Company.
Paton, W. A. and W. A. Paton Jr. 1955. Funds Statement. In Corporation Accounts and Statements. The Macmillan Company.
Pautler, H. A. 1963. All-purpose funds statement - Basis and development. N.A.A. Bulletin (February): 3-17.
Robb, A. J. 1985. Funds statements and the two-entity test. Abacus 21(1): 101-107.
Robb, A. J. 1986. Funds statements and the two-entity test: A reply. Abacus 22(1): 45-46.
Rosen, L. S. and D. T. DeCoster. 1969. "Funds" statements: A historical perspective. The Accounting Review (January): 124-136.
Seifrick, J. 1983. The statement of changes in financial position: Retain, repeal, or modify? Issues in Accounting Education: 71-78.
Spiller, E. A. and R. L. Virgil. 1974. Effectiveness of APB Opinion No. 19 in improving funds reporting. Journal of Accounting Research (Spring): 112-142.
Stone, W. E. 1959. The funds statement as an analysis tool. The Accounting Review (January): 127-130.
The Accounting Review. 1943. Fund statement terminology. The Accounting Review (April): 156-164.
Thomas. A. L. 1965. A common dollar funds statement. The Accounting Review (January): 223-230.
Trumbull, W. P. 1963. Developing the funds statement as the third major financial statement. N.A.A. Bulletin (April): 21-31.
Vatter, W. J. 1947. The Fund Theory of Accounting and Its Implications for Financial Reports. University of Chicago Press.
Vatter, W. J. 1963. Operating confusion in accounting - Two reports or one? Journal of Business. (July).
Yager, E. B. 1963. An aid in explaining "funds provided by operations". The Accounting Review (January): 154-156.
Young, K. G. 1963. A solution approach to application of funds problems. The Accounting Review (October): 830-833.
Zeff, S. A. 2015. Funds statements: The Accounting Principles Board was twice behind the curve. The Accounting Historians Journal 42(2): 91-102.