The functions of a business enterprise centres around three important activities; the finance, production and marketing. Most crucial decisions of the firm however, are related to the finance, the management of which is an important parameter of measuring its performance. Finances are required for effective management of any organisation which is committed to a cause in the public life. The financial functions of a firm includes raising of funds, investing them in assets and distributing returns among its shareholders, which we call financing, investment and dividend decisions.