|
Cash Flow Statement |
Cash Budget |
| Cash flow statement is
prepared based on past data of Income Statement and Balance sheet. |
Cash Budget is prepared based on estimates of collection and outgo of cash. |
| Is historical in nature. | Is futuristic in nature. |
| Analytical tool. | Planning tool. |
| Is based on real data. | Is based on estimates. |
Distinguish between Cash Flow Statement and Cash Budget
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