The book is divided into seven chapters. The first chapter describes the statement of the problem, aims and objectives, significance, area and scope, hypothesis, research methodology and chapter plan of the research study. The second chapter highlights review of literature on current assets management. The third chapter briefly describes meaning, functions types, importance and incentives offered to Trading Houses. The fourth chapter describes theory of current assets and working capital along with components like inventory, receivables and cash. History and development of selected companies working as Trading Houses in India have been pointed out in the fifth chapter. In the sixth chapter current assets ratios are calculated and hypothesis have been tested with the help of two-way analysis of anova at 5% level of significance of sampled Trading Houses. The seventh and the last chapter shows finding, suggestions from present research study and conclusion for present study.