It introduces students to the three interrelated areas of finance - Financial Management, Investments, and Financial Markets and Institutions. It looks at several key financial concepts – sources of finance, risk and return, time value of money, and valuation of assets (stock, bonds and their derivatives). It covers the role and functioning of financial markets and institutions. It also addresses the need for financial institutions – Central Bank and the Securities and Exchange Commission in the monitoring of organizations. In addition, financial statements are analyzed through financial ratios. Finally, it explores the use of investment methods (criteria) as aids to decision making.