This module is intended for a learner in Level 6, TVET Diploma, where the learner acquires skills, knowledge, and attitudes required to manage a business entity. The module will help learners manage Business development, finance, human resource management, and marketing operations. The module is vital as it will equip trainees with resource mobilization skills for the start-up of businesses, thus contribution towards National economic growth and reduction of unemployment among youths. Financial statement being the backbone of any business will be dealt with during learning of this module.