Gross working capital means the investment in current assets, whereas the Net working capital means the difference of current assets and current liabilities. Net working capital can be positive or negative.
|
NET WORKING CAPITAL |
|||||||
|
(A) Current Assets |
|
||||||
|
Cash in hand |
XXX |
||||||
|
Cash at Bank |
XXX |
||||||
|
Sundry Debtors |
XXX |
||||||
|
Bills receivables |
XXX |
||||||
|
Inventories of Stock |
|
||||||
|
|
XXX |
||||||
|
Short Term Investments |
XXX |
||||||
|
Prepaid Expenses |
XXX |
||||||
|
Accrued Incomes |
XXX |
||||||
|
Total Current Assets |
XXXXX |
||||||
|
(B) Less: Current Liabilities |
|
||||||
|
Sundry Creditors |
XXX |
||||||
|
Short term Loans, advances and deposits |
XXX |
||||||
|
Bank Overdraft |
XXX |
||||||
|
Bills payable |
XXX |
||||||
|
Provisions |
XXX |
||||||
|
Expenses Payable |
XXX |
||||||
|
Total Current Liabilities |
XXXX |
||||||
|
Working Capital (A - B) |
XX |
||||||