Regardless of a company's size or industry sector, working capital is a critical financial metric. Working capital is the capital used in a company's day-to-day operations. While a business needs to have enough working capital to pay for inventory, operating expenses, unexpected needs, and short-term debt, excessive investment in cash and liquid assets may not be the best use of a company's resources. Companies need to manage a delicate balance between these two seemingly opposing positions. This course gives a basic overview of working capital management. This overview course may be appropriate for professionals at all organizational levels.