The correct answer is: C. A transaction affecting current and non-current account
A transaction affecting both current and non-current account affects the flow of funds because it involves the transfer of money from one account to another. For example, if you buy a car, you will need to transfer money from your current account to your non-current account. This will affect the flow of funds because it will reduce the amount of money in your current account and increase the amount of money in your non-current account.
A transaction affecting only the current account does not affect the flow of funds because it does not involve the transfer of money from one account to another. For example, if you deposit money into your current account, this will not affect the flow of funds because the money is still in your current account.
A transaction affecting only the non-current account does not affect the flow of funds because it does not involve the transfer of money from one account to another. For example, if you withdraw money from your non-current account, this will not affect the flow of funds because the money is still in your non-current account.
Therefore, the only option that affects the flow of funds is C. A transaction affecting current and non-current account.