Finance is the first and the foremost requirement of every business. It is the starting point of every business, industrial projects etc. Ans: Dividend Decision: This decision is concerned with distribution of surplus funds. The profit of the firm is distributed among various parties such as creditors, employees, shareholders, debenture holders etc. Under this decision the finance manager decided how much to be distributed in the form of dividend and how much to keep aside as retained earnings.
The first year introduces key elements of business, including contemporary business analysis, business law, marketing and organisational behaviour, in addition to accountancy and finance. The second year builds on this foundation with business and economics modules in addition to specialist options.