Chapter 9: source and coverage limits

# Working Capital source boundaries
Six official units downloaded/read: Introduction https://resource.cdn.icai.org/88440bos280825-cp9u1.pdf ; Cash https://resource.cdn.icai.org/87748bos280825-cp9u2.pdf ; Inventory https://resource.cdn.icai.org/87749bos280825-cp9u3.pdf ; Receivables https://resource.cdn.icai.org/87750bos280825-cp9u4.pdf ; Payables https://resource.cdn.icai.org/87751bos280825-cp9u5.pdf ; Financing https://resource.cdn.icai.org/87752bos280825-cp9u6.pdf . SourcePDFpage links are unit-local, not printedchapterpage numbers.
UnitIII one-page inventoryoverview explicitly refers to Costing MaterialCost fordetail. SuppliedEOQ/reorderformulas and assumptions enable original exercises, but full primaryinventorycoverage held. No claimallofficial inventoryquestions/answerscomplete.
NWCsign not absolute paymentability/insolvency proof; composition,maturity,availability/assetquality matter. Gross/netcycles named,360year caseconsistent. Ledgerreceivables atcreditsales differs variable/totalcashcost funding estimates; WIPcompletion/materialbasis anddepreciation/profit omissions explicit,not accountingrecord deletion. Double-shift/long-cycle/date/contract context not generalised.
Cashbudgets receipts/payments not accrualsales/PAT. Clearedcash/float not instructiondelaydues. Baumol C replenishment/maxsize versusaverageC/2, uniformcertainassumptions;Miller-Orrlimits caseinputs forstochasticvariation,noactualtransfer. EOQcontinuous/integer/safety/leadserviceprobability notuniversal optimal stock guarantee.
Factoringrecourse/derecognition/loanlabel notblanketno-liability.UnitIVp14statement held; actualrisks/control/disputes/reserve/fees/accountingrules needed. Exerciseperiodicfee/interest/savings/netcashstock annualisationexplicit; noautomaticAPR/NPV. Baddebtsavoidedonlyspecifiedfullnonrecourse.
UnitVp3 2/10net45 sayspay10per100, actually98. 35daycreditwindow;nominalsimpleandeffectivecompounded costs distinct. 360year effective23.096606%,nominal20.991254%. No vendor/currenttermsassertion. Negotiatedcredit notoverdueextension. UnitVIp3noimplicitcostaccrualclaimneedsscope; overduewages/statutoryduescanhavepenalty/trust/legalcosts.
CPeligibility/maturity/denomination/redemption restrictions currentprimaryverificationheld. Bank actualsanction/drawingpower/covenants/fundingrollover availability notprovedbycase. No actualpayment,borrow,issue,collectionmessage/customercredit or thirdparty disclosure authorised.
Original indicative capped marking. Privatechapter,notpublic/officialbankcomplete. NoG1/AuthFirestore/spend/oldledgerchanges.