This introduction presents an overview of the key concepts discussed in the subsequent chapters of this book. The book discusses the choice of a business form and contract law. The business plan for COOOL articulate the firm’s merits, requirements, risks and potential rewards, thus revealing its ability to create and add value to customers and investors. The book provides basic know-how on marketing products and analyses investment and financing decisions. It presents managerial accounting aspects and deals with financial statements. Creating a business guides students through the various stages of developing a business plan, emphasising the risks any starting entrepreneur faces. The book also provides a brief introduction to European taxation. It explores integrated modules such as Information or Decision Making. The book also presents a test, problems and internet exercises which give students the opportunity to assess themselves.