This course is designed to help students understand and appreciate the importance of finance to a business entity by identifying different sources of finance. Then determining the various key uses of finance in operating and investment decisions. The course will introduce the students to the financial systems that are founded on financial markets, financial intermediaries and the regulators involved. In addition, the course will also discuss the dividend decisions that managers have to make in maximising shareholders wealth. Further financial analysis will be tackled together with the working capital management of which financial managers face in deciding on liquidity levels. Lastly, since the finance students are faced with ethical issues and values demanded by the society, integration of the Biblical principles with business finance learning without which the business cannot sustain.