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Banking Strategy, Credit Appraisal, and Lending DecisionsA Risk–Return Framework$
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Hrishikes Bhattacharya

Print publication date: 2011

Print ISBN-13: 9780198074106

Published to Oxford Scholarship Online: September 2012

DOI: 10.1093/acprof:oso/9780198074106.001.0001

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Current Assets and Fictitious Assets

Current Assets and Fictitious Assets

Chapter:
(p.152) 7 Current Assets and Fictitious Assets
Source:
Banking Strategy, Credit Appraisal, and Lending Decisions
Author(s):

Hrishikes Bhattacharya

Publisher:
Oxford University Press
DOI:10.1093/acprof:oso/9780198074106.003.0007

One of the principal objectives of a finance manager is to maintain the dynamic stability of current assets in response to the level of capacity utilisation. The dynamism can be maintained only when the quality of current assets is such as to ensure their fast movement by continuous replacement, so that they remain current. This chapter critically examines the major items of current assets. It discusses in detail cash and bank balances, sundry debtors/receivables, inventory valuation, various types of stocks/inventories, loans and advances, and intangible and fictitious assets.

Keywords:   cash, bank balance, sundry debtors, receivables, stocks, inventories, loans and advances, intangible assets, fictitious assets

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