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WORKING CAPITAL

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    WORKING CAPITAL SYNOPSIS:     Introduction     Concept of Working Capital       Importance of Working Capital       Requirement of Working Capital   INTRODUCTION            In financial management, two important decisions are very vital and crucial. They are decision regarding fixed assets/fixed capital and decision regarding Working capital/current assets. Both are important and a firm always analyzes Their effect to final impact upon profitability and risk.           Fixed capital refers to the funds invested in such fixed or permanent assets as land, building, and machinery etc. Whereas working capital refers to the funds locked up in materials, work in progress, finished goods, receivables, and cash etc.        Thus, in very simple words, ...