Please find few examples.

1. Cash Purchases Rs.10,000/-

In this transactions two current accounts are affected i.e. Cash & Stock. Firstly there is a decrease in cash. Therefore, C. Assets will fall by Rs10,000/-. However there is increase in Stock Therefore, C .Assets will rise by Rs.10,000/-. There is no effect in Current Assets and Working Capital. So, there is no flow of Funds. 

2. Bills Payable accepted Rs.5,000/-

In this transaction two Current Liabilities are affected. Creditors are reduced by Rs.5,000/-. However, Bills Payable increase by Rs.5,000/-. No net change in Current Liabilities and Working Capital. So, there is no flow of funds.

3. Cash Paid to Creditors Rs.2,000/-

In this transaction, cash gets reduced by Rs.2,000/-. Thus, C.A decreased by Rs.2,000/-. However, creditors are also reduced by Rs.2,000/-. Consequently, C.L decrease by Rs.2,000/-. Since Working Capital is the difference in C.A and C.L, it remains same as the change in C.A is equal to the change in C.L there is no flow of funds.

4. Issue of Bonus shares to equity share holders out of General Reserve in the ratio 1:1

The effect of this transaction is the Equity share capital of the company gets doubled. However, the reserves of the company come down. Both accounts are non-current accounts. The current accounts are not affected. There is no flow of funds.

5. Land Purchased for Rs.3,00,000/-, payment made by cheque.

In this account cash at Bank, a current account gets reduced. Consequently, there is a fall in working capital to the extent of Rs.3,00,000/-. A new asset, land is acquired. However, it being a non-current account, it does not affect the working capital. Therefore the net affect is a fall in working capital to the extent of Rs.3,00,000/-. There is an outflow of funds.

6. Sale of Building for Rs.10,00,000/-

In this transaction, the amount received on sale is current asset. The current asset increased by Rs.10,00,000/-. Consequently, working capital increased by Rs.10,00,000/-. The business has to part with an asset worth Rs.10,00,000/-, but building being a non-current account, it does not affect working capital. There is an inflow of funds.