This chapter introduces concepts, tools, and techniques for managing the financial aspects of an arts venture. Professionals such as bookkeepers, accountants, and financial advisors have extensive training and experience in important business matters such as tax strategies and financial planning. The budget for people's business will include all of the anticipated expenses and income associated with running their venture. The term “cash flow” refers to the movement of money into and out of an organization. Businesses that produce and sell multiple units of products can use a break-even analysis to determine at which point the operation becomes profitable. The Profit and Loss Statement is similar to the “Statement of Activities” for non-profits. The Balance Sheet is similar to the “Statement of Financial Position” for nonprofits. Most people have experience with a local bank for their personal checking account, savings, auto loan, mortgage, and other products and services.