id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ajiss-2593	El-Badawi, Mohamed H.; Al-Sultan, Sultan M.	Net Working Capital versus Net Owner's Equity Approaches to Computing Zakatable Amount: A Conceptual Comparison and Application	1992.0	17	.pdf	application/pdf	5762	238	57	From the above, it is clear that the mingling of fund sources (equity, long-term and short-term financing) and the application of funds (current assets which include trade assets and long-term assets not subject to zakah) lead to difkrences between net working capital and growing capital. Net working capital at the end of the year equals growing capital if there is no financing of current accounts by noncurrent liabilities (transaction type 1) and no financing of noncurrent assets, noncurrent liabilities, or owner’s equity through current liabilities (transaction type 2).	cache/ajiss-2593.pdf	txt/ajiss-2593.txt