I have two doubts
1) If a business operates using bank and receives and pays via bank, are such transactions included in cash flow? If not then where?
2) Is net cash accruals and net cash flow same ?

Thanks you

Cash is a convenient collect all phrase for financial transactions thus cash and bank are interchangeable terms for students. The use of the word cash is to distinguish these transactions from those recorded as a result of accrual accounting.

Net cash flow refers to the difference between cash inflows and cash outflows, I am unfamiliar with the other term