MBA has been attracting students of different streams in large numbers, a recent change in trend, unlike a decade, earlier. This book is aimed at the students of non-commerce background, who always experience difficulty to understand the concepts and application of finance, in a simple manner and easy way to learn. In this book, all the topics have been dealt with in a systematic manner, in the same order of UGC syllabus of MBA, for convenient reading. Topics are common in almost all the MBA institutes and so the book is ideally useful to all students, pursuing post graduation.