Basis of Difference	Schedule of Changes in Working Capital	Funds Flow Statement
Objective	Schedule of changes in working capital is prepared to workout the net increases or decreases in working capital.	A funds flow statement is prepared in order to show the overall inflow or outflow of working capital during a period of time.
Basis	Schedule of changes in working capital is prepared on the basis of current assets and current liabilities.	Funds flow statement is prepared on the basis of Fixed Assets and Fixed Liabilities.
Contents	Schedule of changes in working capital is prepared only with the help of two Balance sheets.	Funds flow statement is prepared with the help of two balance sheets, profit & loss account and other additional information etc.

Explain the difference between Funds Flow Statement and Schedule of Changes in Working Capital.