The correct answer is: B. fund flow analysis.
Fund flow analysis is a technique used to examine the sources and uses of funds in a business. It is a tool that can be used to identify trends in cash flow, to assess the financial health of a business, and to make projections about future cash needs.
Ratio analysis is a technique used to compare the financial performance of a business to its own past performance or to the performance of other businesses. It is a tool that can be used to identify areas of strength and weakness, to assess the financial health of a business, and to make projections about future performance.
Forecasting technique is a technique used to predict future events. It is a tool that can be used to make decisions about the future, such as whether to invest in a new product or expand into a new market.
Calculation for preparing the balance sheet is a process of determining the assets, liabilities, and equity of a business. It is a tool that can be used to assess the financial health of a business and to make projections about future performance.
In conclusion, fund flow analysis is the only option that is specifically concerned with the sources and uses of funds.