Cash Flow Statement

By:
Gaurav Bagra
Lecturer (Finance)
Amity Business School
 Difference Between Cash
Flow & Fund Flow Statement
Point of Difference Cash Flow Fund Flow

Meaning It is a statement of It is a statement of

changes in the changes in the
financial position of financial position of
business due to business due to
inflow and outflow of inflow and outflow of
Cash Funds
Planning Period It is required for It used for Long
short range planning Range Planning
Treatment of current It does not treat all It treats all current
assets current assets as assets at par with
cash cash, although debts
are collected within
month and stock is
sold within months
Format of Cash Flow Statement