By: Raquel Maysonet Sancehez
Tutora CDATA
Horarios: Lunes y Miercoles 9:00am-10:00am
Jueves: 9:00am-1:00pm
Introduction
- Discuss in depth what is Working Capital
- Presents as Knowing and studying the current use of the same and effectiveness of the same in a company
- Also , how to modify the concept to add utility
- And, expose the availability of the postulates of accounting
Objectives
- Development of the working capital concept
- Current usage of working capital
- Analyzes components of working capital
- Financial analysis of the position of the working capital of the company
- Working Capital in accordance with International Accounting Standards
Working Capital Definition
- Is the net short-term investment needed to carry on day-to-day activities.
- For decades, the Working Capital has been considered the appropiate accounting functions in the Finantial Statements.
- It is used for proper financial analysis of a Fiancial Statement
Title
Major issues of the Working Capital
- Inconsistent in the measurement of its various components .
- Difference of opinion over what elements to include
- Lack of precision in the meaning of certain key terms, such as
- Liquidity measurement
- Current measurement
Conclusion
- Importance of Working Capital
- Internal Users
- External Users
- Importance of Cost Method
Working capital
By Raquel Maysonet
Working capital
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