Define Finance: L.J. Gitman says, Finance is concerned with the process, institutions, markets and instruments involved in the transfer of money among individuals, business and governments”.// So we can say that, Finance is the combination of different activities like raising of funds, investments of funds and management of funds to accomplish the objectives of an individuals or of a firm. When this happens, even what appears to be a generous fee reduction can leave a business borrower still paying too much. Of course this undesired outcome can also occur with other providers such as utilities and suppliers. Because there can be some uncertainty in knowing what outcome is realistically possible, there will eventually need to be a judgment call about when to stop negotiations.