Cash Working Capital vs Balance Sheet Working Capital: an Analysis Based on Four Cases

Cash Working Capital vs Balance Sheet Working Capital: An Analysis Based on Four Cases Author(s): S. K. Chakraborty Source: Economic and Political Weekly, Vol. 9, No. 10 (Mar. 9, 1974), pp. M11+M13+M15M17+M19-M22 Published by: Economic and Political Weekly Stable URL: http://www.jstor.org/stable/4363469 Accessed: 18/07/2010 23:36
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Cash

Working

Capital Working

vs Capital

Balance

Sheet

An Analysis Based on Four Cases
S K Chakraborty The conventional definition of working capital adopts a balance sheet view of resources for'sustain. ing the current operationsof the firm. However, the balancesheet is a static position statement of the firm on a certain date. It fails to indicate the dynamicflow of values...