Working capital represents the net current assets available for day-to-day operating activities. It is, however, essential to study the whole syllabus and not only the specific areas covered in this article. Working capital management is a core area of the syllabus and can form part, or the whole of, a 20-mark question in the exam, as well as being examined by objective test questions. C2b – explain and apply relevant accounting ratios.C2a – explain the cash operating cycle and the role of accounts payable and accounts receivable’ and.C1 – the nature, importance and elements of working capital.This article covers the following syllabus areas: ![]() An introduction to professional insights.Virtual classroom support for learning partners.Becoming an ACCA Approved Learning Partner.
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