This text is intended to provide the foundations of finance, enabling students to understand financial decision-making and its role in the decision-making process of the entire firm. The first three sections of the book lay out the basics of this process, the fourth section describes the left-hand side of the balance sheet - the assets - and the fifth section deals with the right-hand side - the liabilities and equity. Working capital decisions are discussed in the sixth section, and the last section of the text brings the student full circle back to the objective of financial management - the maximization of owner's wealth - and ties this objective to the firm's strategy. Step-by-step demonstrations of financial maths are provided to develop students' ability in financial mathematics and graphical illustrations provide visual reinforcement of mathematical topics. International and ethical issues are interwoven throughout the text, and real-world examples exposes students to actual financial practices - both good and bad.