The Division of Business and Finance is responsible for the management of University fiscal, physical, and human resources, which include 239 structures totaling 6.2 million square feet on 1,607 acres at eight locations. Business & Finance is one of five major divisions within the University of Memphis, a public institution of higher education located in the heart of Memphis. Our 500 full-time employees provide service and support to approximately 23,000 students and more than 2,500 faculty and staff. Some of my friends actually dropped this course because they don’t understand the financial ratios. But it is a bad choice. Financial ratios only form a very small part of business finance. What is more important, and given greater weightage are the topics towards the end.