Difference Advantage Disadvantage and Uses of
Cash Flow Statement & Funds Flow Statement
There are 3 basic financial statementsthat exist in the area of Financial Management.
1. Balance Sheet.
2. Income Statement.
3. Cash Flow Statement.
4. Fund Flow Statement
The first two statements measure one aspect of performance of thebusiness over a period of time.Cash flow statements signify thechanges in the cash and cash equivalents of the business due to the businessoperations in one time period.Funds flow statements report changesin a business's working capital from its operations in a single time period,but have largely been superseded by cash flow statements.
ACash FlowStatementis a statement showing changes in cash position of the firm from one period toanother. It explains the inflows (receipts) and outflows (disbursem*nts) ofcash over a period of time. The inflows of cash may occur from sale of goods,sale of assets, receipts from debtors, interest, dividend, rent, issue of newshares and debentures, raising of loans, short-term borrowing, etc. The cashoutflows may occur on account of purchase of goods, purchase of assets, paymentof loans loss on operations, payment of tax and dividend, etc.
A cash flow statement is different from a cash budget. A cash flowstatement shows the cash inflows and outflows which have already taken placeduring a past time period. On the other hand a cash budget shows cash inflowsand outflows which are expected to take place during a future time period. Inother words, a cash budget is a projectedcash flow statement.
Funds FlowStatement states the changesin the working capital of the business in relation to the operations in onetime period.
The main components of Working Capital are:
Current Assets
1.Cash
2.Receivables
3.Inventory
Current Liabilities
1.Payables
Net working capital is the total change in the business's workingcapital, calculated as total change in current assets minus total change incurrent liabilities.
FOR EXAMPLE: If the inventory ofthe business increased from Rs 1,40,000 to Rs 1,60,000, then this increase ofRs 20,000 is the increase in the working capital for the corresponding periodand will be mentioned on the funds flow statement. But the same would notbe reflected in the cash flow statement as it does not involve cash.
So the Fund Flow Statement uses all the above four components and showsthe change in them. While a cash flow statement only shows the change in cashposition of the business.
Cash flow statements have largely superseded funds flow statements asmeasurements of a business's liquidity because cash and cash equivalents aremore liquid than all other current assets included in working capital'scalculation.
What is Included in a Cash Flow Statement?
The statement of cash flows uses information from the other twostatements (Income Statement and Balance Sheet) to indicate cash inflows andoutflows.
A Cash Flow Statement comprises information on following 3 activities:
1.Operating Activities
2.Investing Activities
3.Financing Activities
1. Operating Activities: Operating activitiesinclude cash flows from all standard business operations. Cash receipts fromselling goods and services represent theinflows. The revenues from interest and dividends are also includedhere. The operational expenditures are considered as outflows for this section.Although interest expenses fall under this section but the dividends are notincluded .Dividends are considered as a part of financing activity in financialaccounting terms.
2. InvestingActivities: Investing activities include transactions with assets, marketablesecurities and credit instruments. The sale of property, plant and equipment ormarketable securities is a cash inflow. Purchasing property, plant andequipment or marketable securities are considered as cash outflows. Loans madeto borrowers for long-term use is another cash outflow. Collections from theseloans, however, are cash inflows.
3. FinancingActivities: Financing activities on the statement of cash flows are much moredefined in nature. The receipts come from borrowing money or issuing stock. Theoutflows occur when a company repays loans, purchases treasury stock or paysdividends to stockholders. As the case with other activities on the statementof cash flowsdepend on activities rather than actual general ledgeraccounts.
Table of Difference between Funds Flow Statement and Cash Flow Statement
| Basis of Difference | Funds Flow Statement | Cash Flow Statement | |
| 1. | Basis of Analysis | Funds flow statement is based on broader concept i.e. working capital. | Cash flow statement is based on narrow concept i.e. cash, which is only one of the elements of working capital. |
| 2. | Source | Funds flow statement tells about the various sources from where the funds generated with various uses to which they are put. | Cash flow statement stars with the opening balance of cash and reaches to the closing balance of cash by proceeding through sources and uses. |
| 3. | Usage | Funds flow statement is more useful in assessing the long-range financial strategy. | Cash flow statement is useful in understanding the short-term phenomena affecting the liquidity of the business. |
| 4. | Schedule of Changes in Working Capital | In funds flow statement changes in current assets and current liabilities are shown through the schedule of changes in working capital. | In cash flow statement changes in current assets and current liabilities are shown in the cash flow statement itself. |
| 5. | End Result | Funds flow statement shows the causes of changes in net working capital. | Cash flow statement shows the causes the changes in cash. |
| 6. | Principal of Accounting | Funds flow statement is in alignment with the accrual basis of accounting. | In cash flow statement data obtained on accrual basis are converted into cash basis. |
Advantages of Cash Flow Statement
1.It shows the actual cash position available with thecompany between the two balance sheet dates which funds flow and profit andloss account are unable to show. So it is important to make a cash flow reportif one wants to know about the liquidity position of the company.
2.It helps the company inaccuratelyprojecting the future liquidity position of the company enablingitarrange for any shortfall in money byarrangingfinance in advance and if there is excess than it can help the company inearning extra return by deploying excess funds.
3.It acts like a filter and is used by many analystand investors to judge whether company has prepared the financial statementsproperly or not because if there is any discrepancy in the cash position asshown by balance sheet and the cash flow statement, it means that statementsare incorrect.
Disadvantages of Cash Flow Statement
1. Since it shows only cashposition, it is not possible to deduce actual profit and loss of the company byjust looking at this statement.
2. In isolation this is of no useand it requires other financial statements like balance sheet, profit and lossetc…, and therefore limiting its use.
Advantages of Fund Flow Statements
A Funds flowstatement is prepared to show changes in the assets, liabilities and equitybetween two balance sheet dates, it is also called statement of sources anduses of funds. The advantages of such a financial statement are many fold.
Some of these are:
1.Funds flow statement reveals the net result ofBusiness operations done by the company during the year.
2.In addition to the balance sheet, it serves as anadditional reference for many interested parties like analysts, creditors,suppliers, government to look into financial position of the company.
3.The Fund Flow Statement shows how the funds wereraised from various sources and also how those funds were deployed by acompany, therefore it is a great tool for management when it wants to knowabout where and from what sources funds were raised and also how those fundsgot utilized into the business.
4.It reveals the causes for the changes in liabilitiesand assets between the two balance sheet dates therefore providing a detailedanalysis of the balance sheet of the company.
5.Funds flow statement helps the management indeciding its future course of plans and also it acts as a control tool for themanagement.
6.Funds flow statement should not be looked alonerather it should be used along with balance sheet in order judge the financial position of the company in abetter way.
Disadvantages of Fund Flow Statements
Funds flow statement has many advantages; however it hassome disadvantages or limitations also.
Let’s look at some ofthe limitations of funds flow statement.
1. Funds Flow statement has to beused along with balance sheet and profit and loss account for inference offinancial strengths and weakness of a company it cannot be used alone.
2.Fund Flow Statement does not reveal the cashposition of the company, and that is why company has to prepare cash flowstatement in addition to funds flow statement.
3. Funds flow statement onlyrearranges the data which is there in the books of account and therefore itlacks originality. In simple words it presents the data in the financial statementsin systematic way and therefore many companies tend to avoid preparing fundsflow statements.
4. Funds flow statement is basically historic in nature,that is it indicates what happened in the past and it does not communicateanything about the future, only estimates can be made based on the past dataand therefore it cannot be used the management for taking decision related tofuture.
We can conclude that shorter the planning period more relevant is the“Cash Flow Statement and longer the planning period more relevant is the “FundFlow Statement”
....
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Comments..
Deepak Jain
04-Jul-2013
Please post your comments, queries and we would be happy to answer them.......
NARAYANAN NAIR
21-Jul-2013
well explained .thanks
D MOHAN
07-Aug-2013
Well explained & Very useful. Thanks a lot...
Anish P Mohan
20-Feb-2014
Itz Facilitate Understanding.. Thank You..
venkat.M
17-Aug-2013
well explained & useful to all financial students & employees. Thanks a lot....
Naveen Kumar
12-Feb-2014
Very clearly explained. Easy to understand. Thanks for providing such a nice information.
Prerak Vaishnav
02-Mar-2014
Is payment of dividends also included in the Fund flow statement as well as the cash flow statement?
Gururaj
04-Sep-2013
well cleared
vivek
18-Aug-2013
Very helpful and useful.Thanks.
T. VINU CHARLES
26-Aug-2013
Short and Simple with the root level explanation.
ravi kumawat
28-Feb-2014
good language in exam level
31-Aug-2013
31-Aug-2013
31-Aug-2013
31-Aug-2013
Bishnu Sarkar
12-Jun-2014
Very palpable to reader. Thanks !
31-Aug-2013
31-Aug-2013
01-Sep-2013
sandeep
19-Sep-2014
VERY NICE.CLEARLY EXPLAINED.CONTINUE POSTING MORE FINANCE CONCEPTS.
yousif
10-Apr-2014
can you give your mobile number
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shubhi agrawal
01-Aug-2014
itz facilitate learning . thanks
01-Sep-2013
Francis
17-Feb-2014
explained very well, thanks
Francis
17-Feb-2014
explained very well, thanks
01-Sep-2013
01-Sep-2013
ramesh pasham
24-Apr-2014
very good information thanks a lot.....it is useful to every one
sks
19-Sep-2013
good article
Swapnil Gangele
23-Dec-2014
well explained
BALAMBIGAINATHAN
24-Sep-2018
Good explanation.
Akshay nivin akshay
27-Oct-2018
Plse continue the simple way of accounting
Subash mani
27-Oct-2018
Two types difference explain so good
Suresh.T
08-Mar-2014
Very Simple Explinatory
01-Sep-2013
ramsunm
14-Apr-2014
need some exAMPLE
01-Sep-2013
27-Sep-2013
27-Sep-2013
27-Sep-2013
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01-Sep-2013
01-Sep-2013
28-Sep-2013
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28-Sep-2013
Md. enamul Haque
21-Mar-2014
Nicely m explained. It will be helpful for the manager of asset liability manageent. I would be also beneficial to the readers if an it is explained presenting two balance sheets. Many thanks
Md. enamul Haque
21-Mar-2014
Nicely m explained. It will be helpful for the manager of asset liability manageent. I would be also beneficial to the readers if an it is explained presenting two balance sheets. Many thanks
01-Sep-2013
01-Sep-2013
27-Sep-2013
28-Sep-2013
28-Sep-2013
27-Sep-2013
Md. enamul Haque
21-Mar-2014
Nicely m explained. It will be helpful for the manager of asset liability manageent. I would be also beneficial to the readers if an it is explained presenting two balance sheets. Many thanks
28-Sep-2013
28-Sep-2013
R Babu prasad
20-Sep-2013
Easy to learn and thanks to explain in details
28-Sep-2013
sai
17-Mar-2014
good explain
28-Sep-2013
28-Sep-2013
Pradeep SG
22-Oct-2013
Thanks It's usefull...
surajkumar patil
16-Feb-2014
This is much good explanation if added few examples then it would be great
28-Sep-2013
Peerless
27-Mar-2014
Difference is explained in expressive way easy in understanding. THanks a lot !!!
28-Sep-2013
28-Sep-2013
ANSHUL BHATIA
06-Jun-2014
very informative, but still more information can be added
afroz khan
30-May-2015
cash floe is to know the actual accuracy of cash amount of the firm
afroz khan
30-May-2015
cash flow is to know the actual accuracy of cash amount of the firm
sujit kumar behera
09-Dec-2013
u am satisfy with the answer.....
mukesh
09-Jun-2015
very nicely explained...keep it up
28-Sep-2013
28-Sep-2013
28-Sep-2013
Abhijit
04-Aug-2014
Comprehensively covered & neatly explained
28-Sep-2013
28-Sep-2013
ram kumar
21-Jan-2014
well explained with easy language, and very useful
28-Sep-2013
FASALURAHMAN
14-Feb-2014
Clear and very useful
Kenzu
16-Jun-2014
Like the suggested details provided. Would like to know more differences between the cash management & fund. In fact if some points specified like how they manage the funds & cash it would have been more useful. Anyways was nice reading this. Would like to get to know more on this.
NIshant kapoor
31-May-2014
Thank'ew so much sir.. exam hai aaj or notes b ni banaye the.. ab shayad pass ho jau.. ;)
Swanand Kale
21-Jul-2015
Thanks a lot for valuable inputs.
Swanand Kale
21-Jul-2015
Thanks a lot for valuable inputs.
Mohammad Saber
16-Jul-2014
Thanks it was useful and it was comprehensive explanation but if there was any example of cash flow and fund flow statement with solution, I think it would be very beautiful.
Amjath khan nani
22-Aug-2015
well very neatly explained thanks aloh
Edem
06-Aug-2014
I reckon the example about the inventory made it simple to coprehend
Edem
06-Aug-2014
I reckon the example about the inventory made it simple to comprehend. Thank you
Vishwanath
26-Sep-2014
Very Neatly explained non finance manager/non accounts manager can understand
maharoof
26-Oct-2014
Thanx for the note. Its expalins both cash and fund flow very brilliantly. Really informative. Thank you.
AMBE SAHAI
04-Nov-2014
ACTUALLY, CASH FLOW IS SMALL BROTHER OF FUND FLOW
AMBE SAHAI
04-Nov-2014
ACTUALLY, CASH FLOW IS SMALL BROTHER OF FUND FLOW
Naveen Swami
11-Jan-2015
Why interest on debenture is not treated in Fund flow statement but treated in Cash Flow Statement ?
P K Singh
23-Feb-2015
Thanks it was useful and it was comprehensive explanation, I think it would be very beautiful.
Kiran Kumara Konda
19-Mar-2015
Nice and detailed information you have shared and in a easy language.. Keep going.. Thank Q
SACHIDANANDA S HIREMATH
25-Oct-2015
needs example that too solved with narration
R.S.N.MURTHY
28-May-2015
GOOD AND ALSO TRY TO PROVIDE SOME MORE EXAMPLES PL. AND ALSO RATIO ANALYSIS PL.
shrikant kulkarni
11-Apr-2015
I learnt management accounting in in 1983 in CAIIB exam -above topic was part of the subject. I tempt to join the course of financial analysts Thank U
M.VENUMADHAVA REDDDY
02-May-2015
Regarding accounting basics, Ratio analysis and funds flow statement
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11-Dec-2015
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07-Sep-2022
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Official
07-Sep-2022
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RONDEY TYCOON
31-May-2023
I was once lured into crypto currency investment platform that I came across on Instagram. I lost about $808,000 to this evil scheme after I invested and accumulated profits, I was denied withdrawals on the specified date. I wrote to the customer support but I was given 14days so the can revert back to me and i waited no feedback, I knew I had been scammed and I started to search for a way to recover my crypto.. I considered myself fortunate, that I stumbled upon a post on the internet web about a Recovery Expert GHOST CHAMPION HACKER . I would highly recommend GHOST CHAMPION HACKER A recovery agent to anyone who wants to recover their lost funds from any scam. They are the best in the recovery and hacking business and will do anything possible to help you get your money back. I never thought it would be possible to get back crypto once it is sent but I'm super happy and grateful for the services of GHOST CHAMPION HACKER. Kindly reach out to him if you need any help. E-MAIL: Ghostchampionwizard@gmail.com , Website : https://championhacker0.wixsite.com/my-site/about
Cleo Rushent
18-Jul-2023
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Ken Baldwin
23-Feb-2023
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shirlee
23-Feb-2023
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06-Oct-2023
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04-Nov-2023
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14-Sep-2023
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01-Dec-2016
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25-Oct-2016
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