This book is written with the objective of providing entrepreneurs with the fundamentals of financial management. Two important aspects of financial management are emphasized - managing working capital as well as operating capital. Business sustainability requires every entrepreneur to be vigilant and yet creative in managing his or her financial resources. Having understood the dynamics of the business, these scarce financial resources must be handled with care. Maximizing a firm’s value via optimizing its capital structure is the key challenge that every entrepreneur must strive for.