Скачать или смотреть Types of Working Capital

GROSS WORKING CAPITAL – It is the capital invested in total current assets of the business concern. Current assets are those assets which are convertible into cash within one year. (GWC = CA)
NET WORKING CAPITAL - It is the excess of current assets over the current liability of the business concern during a particular period. If the current assets is more than the current liabilities it is said to be positive working capital and in reverse, it is said to be negative working capital. (NWC = C A – CL)
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