Answer Posted / rajeev lochan mahunta

1.fund flow statement is prepared on the accrual basis of
accounting(i.e weather cash realized or not )where as in
cash flow statement data is obtained in accrual basis are
converted into cash basis.
2. funds flow statement checks and tallies the funds raised
from various sources and uses or applications of those funds
in a given period of time.cash flow statement reconciles the
opening bal. of cash with the closing bal. of cash by
proceeding through cash flows from operating ,investing and
financing activities .
3.fund flow statement is a broader concept which is based on
the working capital ,where as cash flow statement is based
on the flow of cash which is one of the element of working
capital .

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