This book has been prepared strictly based on new curriculum of Bachelors in Business Administration program of Tribhuvan University. However, this book is useful to Bachelor in Business Administration students of other Universities like Pokhara University, Kathmandu University, Purbanchal University, Mid-Western University and other Universities. This book may also be suitable for corporate practitioners to learn about financial management. Therefore, objective of this book is to provide students an understanding the fundamental concepts, principles, tools and techniques of financial management and their optimum utilization in real life situations of the business firms.