Difference Between Subroutine and Function Module in SAP ABAP?

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FUNCTION MODULE
SUBROUTINE
1. Function Module can handle exceptions.
1. Subroutines cannot handle exceptions.
2. Function Module can be tested independently.  
2. Subroutines cannot be tested independently. 
3. Function Module returns the SY-SUBRC value.
3. Subroutines may or may not returns the SY-SUBRC value.
4. Function Module globally called anywhere in the SAP ABAP programs.
4. Subroutines always called before definition of the subroutine.
5. Function Module can be remote enabled (RFC's).
5. Subroutines cannot be remote enabled.
6. In function module ,documentation is possible.
6. documentation are not possible in case of subroutines. 


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