What is difference between: ITEM & FINDITEM

Item: Returns the list item of a List formatted or Time Period formatted line item

Ex. ITEM('Products') will return the item in the list to the list formatted line item

FindItem: Matches a text string to the Name or Code of List Items and returns the list item of a List Formatted or Time Period formatted line item

Ex. FINDITEM('Products', 'Products Text') will match the text string in the line item 'Products Text' to the item in the Products list, and return the list item in the Products List