Ghana cocoa(COCOBOD),the world second largest producer of cocoa and one of the best country producing quality cocoa in the world; The Government of Ghana stresses the need for diversifying the nation’s economic structure so emphasizes on the important role of cocoa sector was made and has set the target of achieving over one million metric tons of cocoa output by 2012. Cocoa's share of agricultural GDP has been increasing rapidly and existing yield gaps and the prospects of continued high world commodity prices suggest further growth potential. Therefore, increasing cocoa production by 60,000 tons per annum is needed to support Ghana reaching its middle-income country target by given cocoa’s large role in Ghana’s economy and the involvement of many small farmers in its production.Funds are the blood of every business. The sources of funds available to Ghana Cocoa Board to meet short-term financial requirements are sales of cocoa dry beans exported for foreign exchange, debt, shares, investment, Government grant, loans, etc. Furthermore, even though this book throws more lights on sources of funds, it also talks about working capital and capital structure of Ghana Cocoa Board.