Fundamentals of Corporate Finance was designed and developed for a first course in business or corporate finance, for both finance majors and non-majors alike. The text is nearly self-contained in terms of background or prerequisites, assuming some familiarity with basic algebra and accounting concepts, while still reviewing important accounting principles very early on. The organization of this text has been developed to give instructors the flexibility they need.
The best-selling text has three basic themes that are the central focus of the book: 
1) An emphasis on intuition: the authors separate and explain the principles at work on a common sense, intuitive level before launching into any specifics. 
2) A unified valuation approach: net present value (NPV) is treated as the basic concept underlying corporate finance.  
3) A managerial focus: the authors emphasize the role of the financial manager as a decision maker, and they stress the need for managerial input and judgment.