This course provides a general introduction to finance, financial accounting and cost accounting in an entrepreneurship environment. Accounting information, in the form of financial statements, is used for planning, control and decision making. This module looks at the analysis of accounts and financial information from the point of view of the users (managers, entrepreneurs and investors) rather than the preparer (accountant) of information and emphasises the international dimension of financial reporting.  The course also presents the corporations' financing cycle, the various resources used by corporations and the way investment and financing decisions are made.