This course is introductory course designed to help students understand and appreciate the importance of finance to a business, and how it needs to be managed. Further, the course shall help identify sources of finance as well as uses of finance to a business entity. The course shall also basically introduce the students to the role of financial markets and the key roles of financial intermediaries. Capital investment appraisals techniques shall be introduces in this course. Since, liquidity is a key to managing working capital, this course help students appreciate the categories of financial analysis.