This video explains one of the most challenging topics of accounting, i.e. cash flow statement and fund flow statement. It starts by explaining the concept of cash flow. After that, the meaning of the cash flow statement is described. Further, elements of cash and the classification of cash flow activities are discussed.

Next, you will find the concept of the fund flow statement along with the meaning of funds.

The video ends with explaining the difference between a cash flow statement and a fund flow statement.

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