This book is targeted at the financial management function in a firm which has evolved from being a subject area in economics to a strategic function as seen in most organisations today. The primary aim of the book is to meet the needs of managers of businesses in Uganda in focusing on the efficient use of resources if their firms are to survive in a changing environment. The book deals with various finance related topics with relevant figures, illustrations and examples. It also has useful review questions to guide students. And a useful glossary and index have been provided for quick reference.