Difference between Cah flow Statement & Fund Flow Statement

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Pawan Patil (Querist)
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22 February 2008 Restpected Sir,

I want know 5 major differences in Cash flow Statement & Fund flow statement?

I am C A Student

With best regards,

Vilas Choudhari

S.Srinivasaraghavan

S.Srinivasaraghavan (Expert)
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22 February 2008 CASH FLow of an organisation is a statement showing actual

Receipts of money either as cash are bank credits by the organization as well as

Payments of money by way of cash or bank debits by the organization

and the net result either as a cah balance or as an overdraft in bank.

THE FUNDS Flow of an organisation is a Statement showing how the various sources of Funds and application of funds have under gone a change during the period covered by the statement.

Example of sources of funds are:
Stock of saleable goods (on sale)
Saleaable properties)on sale)
Lenders (loan borrowed)
Capital (contribution from owners)
Receivable (on receipt)
Getting goods and services on credit

Example of Application of funds are:
Acquisition of Stock
Acquisition of properties
Repayment to lenders
Offer of sale on credit

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