Fund Flow Statement

Fund Flow Statement

A fund flow statement is a statement that reflects the relative position of funds of the company over a two-period horizon. It enables analysis… Read Article
Operating Cycle and Cash Operating Cycle

Operating and Cash Operating Cycle

Operating CycleOperating cycle and cash operating cycle are used interchangeably, but it’s a misconception. They are different by a small margin, but that makes… Read Article
Permanent or Fixed Working Capital Graph

Permanent or Fixed Working Capital

Fixed working capital is the minimum investment required in working capital irrespective of any fluctuation in business activity. Also known as Permanent working capital,… Read Article
Disadvantages of Trade Credit

Disadvantages of Trade Credit

The advantages and disadvantages of trade credit are important points of consideration before forming any decision relating to trade credit. The key advantage of… Read Article