The course unit is intended to equip the students with knowledge on the general financial framework and the unique financial manager’s decision done within the corporate entity. In particular, finance is multicurrency and it is fitting that the students get knowledge and skills required to evaluate, interpret and analyze financial information relevant for decision making. The students should also be able to appreciate various theories in financial management in the context of a corporation/firm such as capital structure and dividend decision. The key areas of discussion shall be based on the gap between theory and practice and the suspicion that perhaps the intuition of a finance manager has accounted for issues that theory has long overlooked. The course shall introduce the students to the conceptual links as manifested in the efficient markets hypothesis and the no arbitrage conditions.