I wrote these issues with the aim to make it easier which apparently is too difficult and above all, with the desire to contribute to the formation of a theory totally applicable in real life. This is a description available to everyone, though this could hardly be called a lack of depth in any of the items, which makes the text highly recommended for non-financial executives. The approach is very practical; based on a great deal of evidence to avoid any situation that may arise in the business world and apply personal finances. The papers are presented according to the recommended order of learning and practical exercises are made in Excel.