Introduction: Every business requires capital for starting a business. For starting a large scale organization there is a need for huge amounts of capital. For raising a capital company uses various sources of funds like share capital by issuing shares to public, debt capital by issuing debentures, term loans from banks, etc. Out of all sources of funds, companies prefer shares and debentures more. People who are interested in investing in shares and debentures are increasing every day showing a rapid growth