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hello students welcome you all again back on to Fourth unit number four that is dividend policies unit number four current assets management and dividend policy so far we have covered cash management receivables management Inventory management working Capital Management so four topics so far we have completed now we are in the last part of this unit number four that is dividend policies now in this topic of dividend policies again we will discuss in the first session we discussed the complete theory of dividend policy in the next session onwards we'll start the problems on dividend policy so to begin with we start with the meaning of the term dividend dividend is that part of profit of a company which is distributed among shareholders to the profit of the company which is distributed to shareholders is called dividend actually the owners of the company are the shareholders so whatever profit earned by the company that profit belongs to shareholders so the company should distrib

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