source and application of funds
noun[U]
ACCOUNTINGukusa company'sfinancialstatementwithdetailsof wheremoneyhas come from and how it has beenspentduring aparticularperiod:
Asourceandapplicationoffundsstatementis usuallyproducedto show thevarioussourcesoffundsreceivedduring theperiodinquestionand how thosefundshave beenspent.