The module helps students to examine financial objectives and the relationship with corporate strategy. It stresses out the nature and role of financial markets and institutions. It deconstructs working capital elements such as, inventories, accounts receivable, accounts payable and cash. Furthermore, it examines investment appraisal techniques. It examines business finance and explores sources of finance and the relationship between portfolio theory and the capital asset pricing model. Finally, the module examines the estimation of the cost of capital and capital structure theories and considerations.