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| Article Name : | | | DEBTORS MANAGEMENT WITH RESPECT TO AHRIHANT LED LIGHTS PVT. LTD. | | Author Name : | | | H. D. Thorat | | Publisher : | | | Ashok Yakkaldevi | | Article Series No. : | | | ROR-1449 | | Article : | |  | Author Profile | | Abstract : | | | Management of trade credit is commonly known as Management of Debtors. Debtors are one of the three primary components of working capital, the other being inventory and cash, theother being inventory and cash. Debtors occupy second important place after inventories andthereby constitute a substantial portion of current assets in several firms. The capital investedin Debtors is almost of the same amount as that invested in cash and inventories. Debtorsthus, form about one third of current assets in India. Trade credit is an important market tool. | | Keywords : | | - cash and inventories
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