Fund Flow And Cash Flow. • a firm’s cash flow statement will clearly show the movement of cash around the business, how the cash has been coming in and where it has been spent. 15 rows the concept of cash flow and fund flow is fundamental to the discipline of accounting.

6 rows a money flow statement is created to show the sources and uses of funds over a specific period,. • the funds flow statement, on the other hand, shows the movement of working capital with the company during the period of reporting. One is for accounting, while the other is for investment.