Finance is an area that focuses on the production and the use of economic information for existing and potential investors so that they can use information for economic decision-making. It is also concerned with providing economic information for internal economic decision-making within the company. This area, therefore, provides the participants with the language of business, i.e., the lingo, and the analytical tools to answer questions, such as, e.g., what the value of the company is, which strategy will increase the company’s value to the maximum, or how profitable my company is.