English

Why is working capital also known as circulating capital?

Advertisements
Advertisements

Question

Why is working capital also known as circulating capital? 

Short Answer
Advertisements

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.

shaalaa.com
  Is there an error in this question or solution?
Chapter 2: Capital - Fixed and Working - EXERCISES [Page 42]

APPEARS IN

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

Video TutorialsVIEW ALL [2]

RELATED QUESTIONS

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

The credit allowed and availed


Varunica Ltd., a reputed truck manufacturing company, needs rupees twenty crores as additional capital to expand its business. Mr. Alind Jindal, the CEO of the company, wants to raise funds through equity. The Finance Manager, Mr. Nikhil Sachdeva, suggests that the existing shareholders be offered the privilege to subscribe to new issue of shares as per the terms and conditions of the company which was agreed by Mr. Alind Jindal.
Name the method through which the company decided to raise additional capital. 


How does working capital affect both the liquidity as well as profitability of a business?


Select the proper option from the options given below and rewrite the sentence:
The _________ capital remains in business almost permanently.

Which of the following factors highlight the importance of capital budgeting decisions


______ of a firm refers to those assets which can be converted into cash or cash equivalents in a short period of time.


______ refers to the decisions regarding where to invest so as to earn the  highest possible returns on investment.


______ decision involves the decision regarding the distribution of profit or surplus of the company.


Net working capital may be defined as the:


Read the following text and answer the following question on the basis of the same:

Mr. A. Bose is running a successful business. Mr. Bose is the owner of R. K. Cement Ltd. Mr. Bose decided to expand his business by acquiring a Steel Factory. This required an investment of Rs. 60 crores. To seek advice in this matter, he called his financial advisor Mr. T. Ghosh who advised him about the judicious mix of equity (40%) and Debt (60%). Employ more of cheaper debt may enhance the EPS. Mr. Ghosh also suggested him to take loan from a financial institution as the cost of raising funds from financial institutions is low. Though this will increase the financial risk but will also raise the return to equity shareholders. He also apprised him that issue of debt will not dilute the control of equity shareholders. At the same time, the interest on loan is a tax-deductible expense for computation of tax liability. After due deliberations with Mr. Ghosh, Mr. Bose decided to raise funds from a financial institution.

"Mr. T. Ghosh who advised him about the judicious mix of equity (40%) and Debt (60%)." The proportion of debt in the overall capital is called ______.


Share
Notifications

Englishहिंदीमराठी


      Forgot password?
Use app×