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Why is working capital also known as circulating capital? - Commerce

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Question

Why is working capital also known as circulating capital? 

Short Answer
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Solution

Working capital is the portion of capital invested in the short-term assets of a business. It consists of cash receipts from sales which are used to cover the cost of current operations. It is also known as circulating capital as it keeps circulating or revolving in business. It is invested, recovered and reinvested repeatedly during the business cycle.

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Chapter 2: Capital - Fixed and Working - EXERCISES [Page 42]

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C. B. Gupta Commerce Volume 2 [English] Class 12 ISC
Chapter 2 Capital - Fixed and Working
EXERCISES | Q 7. | Page 42

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