Multimedia technical note that analyses the concepts of working capital, the operating fund requirements, and the method to calculate and interpret them. The objective is to show the importance of current assets as consumers of financial resources and why managers should know how to manage them appropriately.

The material includes explanations with audios and animation that enable students to understand the basic concepts. There are also small examples, self-correcting exercises, and additional explanations that enable students to reinforce their acquired knowledge. There is also a small case study and a final exercise based on Excel templates that provide automatic feedback.