This course provides an introduction to financial management and decision-making for nonprofit and for-profit organizations. Building on basic accounting knowledge, students learn how to use financial information for planning, budgeting, and strategic decisions. Topics include budgeting processes, time value of money, investment evaluation, cash flow management, financing decisions, and measuring financial performance. The course addresses both nonprofit finance (managing restricted and unrestricted funds, grant budgeting, fundraising strategy, donor stewardship, financial sustainability) and business finance (profitability analysis, capital budgeting, working capital management). Students explore how sound financial management enables organizations to fulfill their missions while maintaining long-term viability. Ethical considerations include principles of transparency, accountability, and responsible stewardship, with attention to Catholic Social Teaching.