Financial balance is fundamental to a Company. But to achieve financial balance you need to know and to have the ability to plan the following elements: income-taking and payment tools, financial sources and flows, budget, balance sheet, short-term, medium-term and long-term debt, financial burdens, taxation, debt capacity, cost of sales. These terms, when meaningful, will help you to develop and put in operation enterprises: this handbook will help you to understand the meaning of such words in an extremely simple and clear way.