Change in Net Working capital = Increase/(decrease) in sales + Increase/(decrease) in inventory + Increase/(decrease) in receivable - Increase/(decrease) in payable ; in which any value decrease is negative value or to be subtracted
Change in Net Working capital of this firm = sales increasing by $1,600,000 + inventory to increase by $125,000 + accounts receivable to increase by $100,000 - accounts payable to increase by $90,000
General cognitive ability is a variable developed in psychometric studies of human intelligence and ability. That is, it is the ability to differentiate individuals according to their mental abilities. Individual mental capacity can be measured in a variety of ways through cognitive tasks or tests, which tend to be comparable to one's performance with other cognitive tasks. The purpose of factor G is to obtain a specific measure of overall intelligence.