This book is written primarily to contribute to an existing knowledge. The book is also valuable to Financial institutions, Students and Researchers who are interested in how to manage working capital to increase efficiency and effectiveness in the financial service industry. It also serves as a reference point to academician and other professional bodies. The quantitative investigation of this book consists of the statistical analysis, namely a comparison of ratios and a correlation analysis of key ratios which are calculated from the financial statements of sampled banks operating in Nigeria and UK with an in-depth analysis of the financial statement of these banks. We have also drawn a conclusion by observing the fact that banks in the UK have shifted their concerns towards cost cutting, competition and stronger customer service methods and lesser attention to working capital management decisions.