Working capital is the lifeblood and nerve center of a business. It is the blood circulation in the human body that is necessary for sustaining life, working capital is very essential for maintaining the smooth running of the business. No business will go into business and no business can bring good solvency to business. It also enables the business to generate and maintain goodwill, pay its current charges and also ensure regular supply of raw materials. Adequate working capital provides a business enterprise with its own strength and ability to face crises.