FUNDS FLOW ANALYSIS OF THE INSURANCE COMPANIES IN NIGERIA
ABSTRACT Funds refer to cash equivalent or to working capital. The fundamental concept of working capital is relatively simple. It is used to denote the excess of current assets over current liabilities. The excess is sometimes referred to as “Net working capital and it can also be referred to as company’s assets which, in normal course of business, are convertible into other assets. The concepts of funds flow analysis may ...
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