This book is prepared to cater for students in business programmes. Apart from the University undergraduate students, the book also caters for candidates preparing for professional examinations The book is quite useful not only to students of business finance but also to those in accounting at undergraduate and post graduate studies. It is also useful to college students and those pursuing professional courses and programmes in the field of accounting and business finance. Scholars and practitioners in fields such as marketing and insurance may also find this book extremely useful. The book is divided into twenty-three chapters which form the fundamentals of business finance. The book is quite important and comprehensive in its coverage of the field of fundamentals of business finance. The revision questions at the end of each chapter are meant to test the candidates understanding of the chapter. At the end of the 22 chapters, there are model questions with suggested solutions in chapter 23.