Question : It refers to that part of total capital which is required for holding current assets. Which concept is highlighted in the given statement?
Option 1: Working capital
Option 2: Fixed capital
Option 3: Capital structure
Option 4: None of the above
Correct Answer: Working capital
Solution : Working capital refers to that part of total capital which is required for holding current assets. It may also be defined as excess of current assets over current liabilities.
Hence, option A is correct.