Financial Analysis
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Profitability and Liquidity Ratios
It is important for any company to evaluate its overall profit performance in relation to the resources available. This is usually done by calculating financial ratios relating to the profit performance of the business to overall investments which is usually called as return on investment. The liquidity ratios include current ratio and the acid test ratio. The current ratio shows the short term resources of an organization. Acid test ratio is considered as more stringent test of liquidity as it excludes the least liquid portion of current assets.

Sources of Finance
When initially financing a small business, an entrepreneur will typically rely on personal savings and then attempt to gain access to the savings of family and friends. Only if these sources are inadequate will the entrepreneur men to more formal channels of financing, such as banks and outside investors.
Some sources of financing; such as hanks, business suppliers, asset-based lenders, and the government are essentially limited to providing debt financing. Equity financing for most entrepreneurs comes front personal savings and, in rare instances, from selling stock to the public. Other sources include friends and family, venture capitalists, investors, and large corporations. These sources may provide either debt or equity financing, depending on the situation. The use of these and other sources of funds is not limited to a startup or initial financing.

Dividend Policy
The dictionary meaning of 'dividend is "sum payable as interest on loan or as profit of a company to the creditors of an insolvent's estate or an individual's share of it". But in commercial usage, however, dividend is the share of the company's profit distributed among the members. So, corporate earnings and profits not