This book designed for students of finance, covers the explanation of financial concepts, for easy understanding of the subject. The book extensively covers the basics of finance and the areas included in the major financial decisions – investment decision, financing decision and, dividend decision. It includes case studies for better understanding the practical aspects of the subject. The objective of the book is to teach the students fundamentals of finance and to build a foundation for taking financial decisions which are needed in every aspect of life. This book will help students to understand the tools and techniques for taking financial decisions and their consequences on the financial position of a company.