Working Capital Definition Working Capital Definition: The excess of current assets over current liabilities. Working Capital = Current Assets − Current Liabilities Other Related Accounting Articles: Return on Capital Employed Current Liabilities Explained Impaired Capital Explained Average Collection Period Ratio: Definition Liquidity Gap Permanent Current Assets Earnings Per Share (EPS) Ratio Book Value Negative Equity Appraisal Capital Explained Recommended Books ! Or Download E accounting book in MS-word format for just 20 $ - Click here to Download Tweet Pin It Abida Rehman Accounting Definitions, Managerial Accounting 1 Comment Home » Accounting Definitions & Managerial Accounting » Working Capital Definition About The Author Abida Latest Comments Moses Boarekwa Moses August 21, 2014 Your material is very great and helpful indeed. Had I seen your website before I completed my chartered accountancy I would have been a star in all the subjects. Accounting made simple indeed!!! Reply Leave a Reply Cancel reply Your email address will not be published. Required fields are marked *Comment Save my name, email, and website in this browser for the next time I comment.