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This document discusses working capital and capital budgeting. It defines working capital as parts of charge transferring between people in a business. It outlines the importance and concepts of working capital, including its quantitative and qualitative concepts. It also discusses the components and types of working capital, classified by concept and nature. The document then defines capital budgeting as the process of evaluating and monitoring capital expenditures. It notes the long-term effects, high risk nature, and use of funds in capital budgeting. It also outlines the types of projects as profit-oriented or service-oriented.
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- 1. Working capital Working capital means that parts of charge from One person to another person in case Of business Importance of working capital 1) balance shit or traditional method (1) Gross working capital (2) Net working capital 2)Operating cycle method Concept of working capital 1) Quantitative concept 2) Qualitative concept 3) other concept * components of working capital 1) current assets 2)current liabilities
- 2. Types of working capital Working capital can be classified in two ways 12 10 8 6 1) On the basis of concept (a) Gross working capital 4 (b) 2 2) On the basis of nature 0 Row 1 Row 2 Row 3 Row 4 Column 1 Column 2 Column 3
- 3. Capital Budgeting MEANING:- Capital budgeting references to the total proceccer of generation selecting and following up of the capital expenditure Nature of capital budgeting classification : 1)long term effect 2) High diagram of risk 3) Use fund Types of project : 1) profit oriented project 2) service oriented project