Gitman's proven learning system makes it easy for students to understand and fully appreciate the key concepts, tools, and techniques needed for astute financial decision making in today's competitive business arena. The text's organization conceptually links the firm's actions to its value as determined in the securities markets. Each major decision area is presented in terms of both risk and return factors and their potential impact on the owner's wealth, as reflected by share value. With a reliable and consistent framework, Gitman defines learning goals at the start of each chapter and incorporates a diverse group of pedagogical aids, using real-world examples and exercises to foster students' comprehension of both theory and practice.