The document provides information about a fund flow statement and cash flow statement. It compares the two statements based on their basis of analysis, sources, usage, schedule of changes in working capital, end result, and principal of accounting. A fund flow statement is based on broader working capital concept, shows sources and uses of funds, is useful for long-term financial strategy, shows changes in working capital through a schedule, and is aligned with accrual basis of accounting. A cash flow statement is based on cash flows, shows sources and uses affecting liquidity, and converts accrual basis data to cash basis.