A cash-flow budget is a tool that summarizes expected cash inflows and outflows of an organization over a budget period, usually prepared monthly. It serves as a planning aid to determine cash availability for investment or to identify cash deficits requiring additional finance.
A Funds Flow Statement describes how a business has raised and used its funds over a specific period, detailing sources like trading profits, issues of shares, and sales of fixed assets, and uses like trading losses, dividends paid, and repayment of borrowings.
