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Basic query in accounting

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(Querist)
28 October 2013 Cash flow statement
Whether short term debt should be considered part of current liabilities to compute working capital.? If no, why?

I will be very thankful to you.
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CMA Ramesh Krishnan

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CMA Ramesh Krishnan (Expert)
28 October 2013 yes. short term debt need to consider as current liabilities

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