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