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Explain the Following as Factors Affecting the Requirement of Working Capital: Credit Allowed and Availed

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Question

Explain the following as factors affecting the requirement of working capital:

The credit allowed and availed

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Solution

The credit allowed and availed: Credit means allowing the sale of goods without immediate cash payment, and hence, the number of debtors increases and in turn the requirement of working capital will increase. A strict credit policy will reduce the requirement of working capital.
Credit allowed

Liberal credit policy ⇒ High working capital

Strict credit policy ⇒ Low working capital

Credit availed

Difficult to avail credit from suppliers ⇒ High working capital

Easy to avail credit from suppliers ⇒ Low working capital

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2013-2014 (March) Foreign Set 2

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