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Cash Flow statement shows the changes in the cash position (Inflows and outflows) of a firm and is an analytical reconciliation statement which explains the reasons for the differences between the opening and closing cash balances over a period.

 Fund Flow statement is a statement that shows the ups and downs of the financial position or the changes in working capital of the entity between the two financial years. 
 

K sir i thing main defrns is recipt bais and acrual baise but change in working capital effect in both cash flow && fund flow some logic is missing i cant undrastand 

No the difference is not receipt basis and accrual basis

Cash Flow Statement is changes in cash and cash equivalent (cash and liquid assets like FD) for a period.

Fund Flow Statement is changes in working capital (Current Assets -Current Liabilities) for a period.

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