This chapter provides a brief description of finance and the key role played by finance manager in the operation of a business. Further, like the customary introductory chapter in most textbooks, the chapter also gives an overview of the book. The chapter is organized in six sections and covers the following topics succinctly.

• Organizational forms for business and the advantages and disadvantages of the corporate form
• The role and the organizational position of the financial manager
• Separation of ownership and management
• Financial markets and financial institutions
• Overview of the book