The finance discipline is focused on two primary issues. The first is determining value. The second is making the best decisions with respect to value. Students study these issues in a variety of contexts and industries.

The three primary areas of finance are financial management, investments, and financial markets and intermediaries. Financial management focuses on how an organization can accomplish its mission. For example, a corporation seeks to create and maintain wealth, and a non-profit organization seeks to improve the world in some way. All organizations want to achieve their mission to the greatest extent possible, and that requires making the best decisions with respect to value. The area of investments studies the purchase and sale of financial securities, such as stocks, bonds, options, and futures from the point of view of an investor. Financial markets are created to facilitate the trading (buying/selling) of financial securities. Financial intermediaries sell claims on themselves to investors, such as stock, life insurance, or a bank deposit. Financial intermediaries then invest the money from such sales in other assets such as loans, real estate, or other financial securities.