The Business Finance Book is primarily intended to meet the needs of the students of B.Com. Semester III examination of Lucknow University, Lucknow. Management education in our country has recently experienced a sea-change in its curriculum, wherein electives in finance and marketing have been enlarged. In fact, finance has assumed greater significance for all those pursuing a management course or its ally. It is now a well-established fact that the success of any business concern depends inter-alia upon the efficiency with which funds are being managed. As such, students must have an opportunity to gain effective knowledge of various aspects of business finance i.e., procurement and utilization of funds in an optimal way.