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March 18, 2026The Accounting Review

Double-Entry and Working Capital Analysis.

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Authors

JHJames B. HobbsLehigh University

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Implication

The article demonstrates net working capital analysis in accounting education, suggesting enhanced understanding of financial relationships.

Key Points

  • The aim is to clarify how net working capital analysis connects the balance sheet and income statement for students.
  • Introduced a systematic approach to net working capital analysis.
  • Emphasized account reconciliation for better understanding.
  • Eliminated the need for formal working papers to save time.
  • Improved comprehension of financial relationships between key accounting statements.
  • Achieved three important teaching goals by simplifying the analysis process.
  • Enhanced efficiency in problem-solving for accounting students.

Cite This Study

James B. Hobbs (1966) studied this question.

synapsesocial.com/papers/69ba430d4e9516ffd37a3e1dhttps://doi.org/10.2308/tar-4509376
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1The Working Capital Concept.1966
  2. 2THE WORKING CAPITAL CONCEPT--A RESTATEMENT.1962
  3. 3A Study on Working Capital Management2024
  4. 4Effective Working Capital Management in the Software Sector: Insights from Ratio Analysis and Financial Statements2025
  5. 5WORKING CAPITAL AND THE OPERATING CYCLE.1951 · 1 citations