[ranjanub]

What is the difference between Fund flow statement and Cash flow statement?

[Addi38]

I'm not sure I understand your question, but if you mean Fund Flow as source of Funding or rather, Financing activities, I don't know how they differ as well.
What I know is Cash Flow Statements include cash flow analysis on Operating, Investing and FINANCING activities during the period.
Financing activities usually refer to inflow and outflow of funds from Investors/Stockholders by way of investment and dividends respectively.

[morgaine300]

A fund flow statement I believe is related to non-profit. We get this question a lot, and of all the time I've spent on here, I've never seen it answered. I suspect the fund flow statement is too specialized an area, one that no one around here (that I've seen) happens to know.

[rehmanvohra]

Before the introduction of cash flow statements, the businesses were required to prepare a statement of sources and application of funds commonly termed as fund flow statement.

This statement has two parts:
(a) Sources - from operations. Sale of assets, borrowings and issue of shares
(b) Applications - Where the funds were used for purchase of assets, repayment of loans, etc

The difference between the two is called the changes in the working capital (Current assets - Current liabilities) between the two periods.

One another matter which I must mention is that the statement will include non cash transactions such as lease and issue of shares for purchase of assets.

This topic is still taught in India, although it has since been discontinued.

[morgaine300]

I wonder if some people still call that a cash flow. Cause I've seen "cash flow" statements that look similar to that. I don't like them.

In the U.S. our cash flow statements also include some non-cash items, like issuing shares in exchange for something. We also have fund accounting, that's a more advanced topic. (I had like one chapter of it as related to government agencies.) When I tried to research this a while back, I got the impression it was related to the fund accounting that a non-profit might do. Maybe not.

[jusif]

Hi the deffrents btween found flow and cash flow is the found flow is using in financ analyess but the cash flow is using in accounting to know the cash folw of company like input and out but