... Financial managers manage cash to ensure that it is always available for meeting the company’s day-to-day transactions and debts. 2.1.2.2.Classification by source of capital formation According ... expressed as the value of all assets managed by the enterprise and used at a certain time. There are various meaning of capital. According to Jean Murray, “Capital is accumulated assets or ... knowledge about capital, efficiency of capital, classification of capital, roles of capital, factor affected efficiency of capital, important of decision making in managing capital, and criteria to...