Statement

May 18th, 2008 /

The main differences are as follows:

1	A cash flow statement is concerned only with the change in cash position while a fund flow analysis/statement is concerned the change in working capital position
2	Cash is part of working capital and an improvement in cash position results in improvement in funds position but the reverse is not true.
3	A cash flow statement is merely a record of cash receipts and disbursements. It does not reveal any important changes involving the utilization/disposition of resources.