This book is devoted to analyze the essence of financial decisions of the business entities. It defines the role of financial decisions in the further development of any business entity and reveals that it is impossible to make future plans without financial decisions. It examines both theoretical and practical aspects of the financial decisions step-by-step and supports either theory or scientific conclusions by examples of the real process of businesses. In fact, broad analysis of theories have been made by conducting several types of research in organizations. The book details types of financial decisions and aims to explain from major to minor steps of making financial decisions. Additionally, it analyzes the role of financial statements in the process of making decisions and makes suggestions for the financial managers to make wise decisions.