Finance encompasses a broad area of human activity and financial considerations are an integral part of many decisions. The proper understanding of financial mechanisms, instruments, and decisions is essential for the successful activity of any type of entities, both financial (e.g. banks, investment companies, insurers, pension funds) and non-financial ones (government, households, and business firms). This handbook is intended for both Polish and international students taking the first course in finance. It should be treated as an introductory reading, as it provides fundamental concepts of finance, including the issues related to financial system with its elements: financial institutions, markets, and instruments (Part I-IV), and the financial aspects of non-financial entities (Part V). Many of the issues discussed in this book can be extended and taken under deeper analysis during lectures and classes or within self-study. The book consists of sixteen chapters grouped in five parts. Each part covers core issues within one selected area of financial problems and decisions.