The Accounting Review Vol. 41 No. 4 1966
Double-Entry and Working Capital Analysis.
Abstract
The article presents the method and rationale of net working capital analysis that can help accounting students understand the relationships between the balance sheet and the income statement. Regardless how complex and lengthy the problem in net working capital analysis presented, considerable time and effort will be saved by not preparing formal working papers. The method accomplishes the analysis systematically in a minimum amount of time. Further, by forcing reconciliation of each account and analysis of the items that flowed through each account, three valuable pedagogic objectives are accomplished.
- DOI
- 10.2308/tar-4509376
- Volume
- 41
- Issue
- 4
- Pages
- 763-767
- Language
- en
- Sources
- openalex crossref