The most important details in this text are that money is the most important factor in
all businesses, and that moneymanagement is an important and challenging aspect for
the management of all business units. Every business enterprise requires funds for two
purposes: investment in fixed assets and investment in current assets. Fixed assets
involve investment in large blocks such as land and building, plant and machinery,
furniture and fixtures and also for diversification and expansion of business. Investment
in current assets or working capital is essential for the purchase of raw materials, for
meeting day-today expenditure and for maintaining the fixed assets. The Tea Industry of
Assam is an example of a business that uses working capital for day-to-day working.