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This work integrates three major components of the educational process, (1) teaching, (2) learning and (3) learning practice. Whose disintegration is noticed in Angola, in the lack of professional qualification of university students. In Angola, outside the education sciences, there is little literature, which discusses the pedagogy of its sciences. The purpose here is to look at the teaching of management in higher education with the intention of improving its results. Any technique for teaching management in higher education should produce knowledge to develop practical skills in students. From an analysis, from the Corporate Finance bibliography, the need arose to develop a conceptual framework for integrated teaching theory and practice. And to answer this objective the study describes in chapter 1, the theoretical currents of business financing, in chapter 2, theoretical models of analysis of business financing, in chapter 3, methodology of empirical studies and in chapter 4, study of business financing in theory and practice.