This course aims to introduce the student to finance, what is the function of finance in the establishment, what are the tasks entrusted to financial managers, what is the role of finance in the national economy, its definition, financial tools, the time value of money, sources of short-term and long-term financing, and the definition of investment, its objectives and types of direct investment. Negotiable and non-tradable, indirect investment tools (investment funds, return, risk and general concepts of financial markets, their main principles and pillars).