Historically, Working Capital has been referred as the investment of the business in current assets, where, current assets consisted of all the assets that are expected by the business to be converted in to cash within the year such as cash, accounts receivables, marketable securities, and inventories. However, with rapidly developing business world, the management of company's working capital has come to mean more than just managing the current assets investment of the business. The concept for this has become the 'Net Working Capital', which is basically the difference in ...