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In addition to the revenue cycle, what other aspects of the organization require consistent attention...

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Accounting

In addition to the revenue cycle, what other aspects of the organization require consistent attention in order to ensure sufficient working capital is available? As you might be aware, the official accounting equation for Net Working Capital = Current Assets - Current Liabilities. We put the Revenue Cycle on the Current Assets side as part of the A/R process. What else besides A/R shows up in Current Assets? What shows up in Current Liabilities?

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