This course develops the concepts for the financial foundation of all upper level finance courses. The course is designed to provide an introductory level of finance concepts and the use in business decisions. In this course the student will explore the importance of finance in business. Topics merchandising, interest calculations, debt amortization, annuities, bonds and sinking funds, foreign currency computations, and capital budgeting. Students will use a financial calculator or spreadsheet to make financial management decisions.