A source of guidance for the business manager, this volume offers practical advice on all aspects of financial planning, control and decision-making. This third edition is written in an accessible style for the non-specialist and covers: the balance sheet; the profit and loss of a business; financial control; capital investment decisions; taxation and financial decisions; and mergers and take-overs. The work aims to show the reader how to interpret, control and utilise finances effectively while maintaining quality and service.