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RTI,Chennai Learning Objective Given all the information in regard to the Working Capital including the sources of variable working capital, the learner.

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Presentation on theme: "RTI,Chennai Learning Objective Given all the information in regard to the Working Capital including the sources of variable working capital, the learner."— Presentation transcript:

1 RTI,Chennai Learning Objective Given all the information in regard to the Working Capital including the sources of variable working capital, the learner will obtain an overview in this regard, which will make him aware of the various concepts in this area so as to enable him to conduct the audit thereof as evaluated by the instructors

2 RTI,Chennai DEFINITION OF WORKING CAPITAL

3 RTI,Chennai WHAT ARE CURRENT LIABILITIES AND STATUTORY LIABILITIES? WHAT ARE CURRENT ASSETS? WHAT IS MEANT BY WORKING CAPITAL MANAGEMENT? WHAT ARE THE DETERMINANTS OF WORKING CAPITAL

4 RTI,Chennai RATIOS OF FIVE CATEGORIES TO ANALYSE THE EFFICIENCY OF WORKING CAPITAL 1.INVENTORY TURNOVER RATIO 2.RECEIVABLE TURNOVER RATIO 3.CASH TURNOVER RATIO 4.CURRENT ASSETS TURNOVER RATIO 5.WORKING CAPITAL TURNOVER RATIO

5 RTI,Chennai SOURCES OF FINANCING WORKING CAPITAL WHAT ARE THE METHODS OF ANALYSIS OF WORKING CAPITAL?


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