(Prerequisite: AC 223, BU 255, junior standing.) An introductory study of the finance function of business firms from an internal point of view. Emphasis is placed on the financial systems, time value of money, risk and return, working capital, cash management, capital budgeting, cost of capital, and short-and long-term financing. Students must earn a minimum of a "C" grade in FI 301 to fulfill BSB degree and major/minor requirements.