The essay collection begins with an article on the primary elements of finance. Among the topics covered are the time value of money, asset valuation, risk management, and financial planning. Marie Gould applies the topic of finance to the corporate and nonprofit sectors, and she stresses the importance of having organizations create strategic plans and analyze all financial records in order to foster growth and turn profits. Gould also introduces the concept of capital budgeting, which is further developed by Sue Ann Connaughton, who maintains that “capital budgeting is the procedure [used] for establishing whether or not a company should invest in projects such as new facilities or products.” Nancy Devenger furthers the corporate and nonprofit discussion by delivering an overview of financial management in business. Devenger continues with an overview of the ever-changing role of financial managers, who are recognized for their importance in determining whether or not a company is able to meet its goals and objectives. In order to reach these goals, it is necessary for companies to make decisions based on financial and economic analysis. Gould returns with an outline of some of the decisions that managers make and an overview of the importance of financial accounting and information systems. Other specific decisions that corporate managers may make, as outlined by Marlanda English, often involve dividend policy, capital spending, and the funding of long- and short-term projects. Another issue often confronted by financial managers and organizations is financing; to tackle financing, Gould outlines debt and capital equity, which serve as the two primary financing methods. Ruth A. Wienclaw also details a variety of government-provided financial incentives, some of which help in the development of small businesses.