The opening chapter provides the students with an overview of the field of finance and a brief overview of the book. The chapter briefly explains the role of corporations, financial managers and financial markets in the financial decision making process. The success of any firm in financial management is measured by the increase in the increase in the value of the firm. The financial decisions made by firms are generally geared towards this objective. Generally, there are two types of financial decisions that are made in a corporation: investment decisions and financing decisions. In order to make these decisions a financial manager not only uses input from the corporation, but also from financial markets. Related topics, such as different types of corporations, the role of the financial manager, and the importance of well-functioning financial markets in the financial decision making process, are discussed.