What is the difference between cash flow statement and funds flow statement?

Cash flow statement and fund flow statement both used in past transaction of the firm. The difference is :- 1. Fund flow statement is based on accrual base of accounting system. cash flow statement all transactions affecting cash or cash equivalent only is taken in to consideration. 2. Fund flow statement analysis the sources and applications of fund of long term nature and the net increase and decrease in long term fund will be reflected the working capital of the firm. The cash flow statement will be only consideration the increase or decrease current assets and liabilities in calculating cash flow of the funds from operations. 3. Fund flow analysis is more for long range financial planning. Cash flow analysis is more useful for identifying and correcting the current liquidity problem of the firm. 5. Fund flow statement tallied the fund generated from various sources with various uses to which they are put. Cash flow statement starts with the opening balance of cash and reach to the closing balance of cash by proceeding through sources and uses.