what is cash flow and fund flow in tally prime

Cash flow aur fund flow dono accounting ke important concepts hote hain. Ye dono company ke financial health aur performance ko measure karne mein help karte hain. Neeche main in dono ke bare mein thoda detail mein explain karunga:

1. Cash flow:
Cash flow ek company ki incoming aur outgoing cash ki movement ko measure karta hai. Iska use karte hue company ke management ko pata chalta hai ki kitna cash business mein generate ho raha hai aur kahaan se aa raha hai, aur us cash ko kahaan kharch kiya jaa raha hai. Cash flow statement mein usually teen parts hote hain - operating activities, investing activities aur financing activities. Operating activities cash ko day-to-day business operations se related transactions ko capture karta hai, investing activities mein company ke assets aur investments se related transactions ko record kiya jata hai, aur financing activities mein company ke capital structure se related transactions ko include kiya jata hai.

2. Fund flow:
Fund flow statement company ke financial transactions ke liye use kiya jaata hai aur iska use karte hue management ko pata chalta hai ki kahaan se funds aa rahe hai aur kahaan ja rahe hai. Fund flow statement mein usually teen parts hote hain - sources of funds, application of funds aur change in working capital. Sources of funds mein capital structure se related transactions ko include kiya jata hai, application of funds mein company ke asset aur investments ko purchase, sale aur replacement se related transactions ko record kiya jata hai, aur change in working capital mein company ke working capital items (jaise ki accounts receivable, inventory, accounts payable) mein changes ko capture kiya jata hai.

Dono concepts ka use kar ke company ke management apni financial position aur performance ko better understand kar sakte hai aur apni future strategies ko plan kar sakte hai.