Dividend Policy
What is Dividend Policy? According to ICAI, New Delhi, “a dividend is a distribution to shareholders out of profits or reserves available for this purpose.”(Source: Guidance notes on ‘Terms used…
What is Dividend Policy? According to ICAI, New Delhi, “a dividend is a distribution to shareholders out of profits or reserves available for this purpose.”(Source: Guidance notes on ‘Terms used…
What is Capital Budgeting? Capital budgeting is long term planning for making and financing proposed capital outlay. It is a process by which available resources are allocated among competitive long…
Introduction to Cost of Capital The cost of capital is an important factor while planning the capital structure of an organization. The cost of capital is concerned with what a…
What is Working Capital? The Working Capital management refers to management of the working capital or to be more precise the management of current assets and current liabilities. Working Capital…
Introduction to Cash Flow Statement Company final accounts include Profit and loss account and balance sheet. Profit and loss account present net profit or loss of specified period and Balance…
Introduction to Funds Flow Statement The main financial statements of business are Balance Sheet and Profit and Loss Account. These financial statements show the financial passions as on a particular…
Introduction to Ratio Analysis A basic limitation of the traditional financial statement comprising the balance sheet and the profit and loss account, provides a summarised view of the financial position…
What Are Financial Statements? Financial statements contain summarised information about the firm’s financial affairs. It’s main purpose is to present the firm’s financial situation to the users. The financial statements…
What is Financial Management? Financial Management is the planning, organising, directing and controlling of the procurement and utilization of funds and safe disposal of profit to the end that individual,…