This textbook conveys the fundamental concepts and relationships of financing. It begins by presenting the goals of financial management and the legal forms of business. Next, it describes the balance sheet as well as the income statement. The most important financial ratios are introduced, along with methods for long-term financial planning and company valuation. Short learning units, clear didactic modules, and accompanying assessments ensure sustainable knowledge transfer. The book is aimed at anyone involved in the financing of businesses as part of their education and training (including as a minor) as well as their professional practice.