According to the U.S. Small Business Administration, over 99 percent of businesses are small or medium size yet the majority of books are focused on large corporations. This book aims to close that gap and also focus on the practitioners-the entrepreneurs, small business owners, consultants-and students aspiring to practice in this space. Small businesses are the growth engine of the economy and it is important that we provide them with the tools for success. This book covers the financial aspects of a business, including those that are important to start, grow, and sustain an enterprise. We accomplish this by providing concepts, tools, and techniques that are important for the practitioner. The overall aim is to provide this information in straightforward way while also providing the depth required for areas that warrant it.