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Owned funds refer to the funds provided by the owners. In a sole proprietorship, the proprietor himself provides the owned fund from his personal property Borrowed funds refer to the borrowings of a business firm. In a company, borrowed funds consist of the finance raised from debenture holders, public deposits, financial institutions and commercial banks. it is a fund given by the company 
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In simple words
the money raised by owners to his business is called owner's funds
the money which owner get from loans or borrowings is called borrowed funds
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