I have written 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.

It is an effort that I have enthusiastically encouraged by many friends, who have helped me to mature and clarify concepts. There are so many that fail to list them and so I refrain from doing so to avoid being unfair by omitting any name oblivion unintentional. In all, my sincere thanks, on behalf of those who can draw some profit from this portal.

As a posthumous homage let me mention four great masters: my great professor, Dr. Carlos Restrepo Dumit so much to be encouraged me to write. To Mr. Reinaldo Arroyave Lopera, the chieftain named by Dr. Ramon de Zubiría for their valuable concepts and their masterful way of teaching; My father Emilio Velasquez Lopez, who did so much with so few resources at its disposal and my mother Ines Restrepo Giraldo, my best teacher.

José Saúl Velásquez Restrepo