This title is aimed at the first (and in many situations only) finance course in an MBA program. It typically deals with the theory and practice of financial management of firms. Coverage may include techniques of capital budgeting under certainty and uncertainty; valuation of projects and firms; theory of capital structure; dividend policy; cost of capital; mergers and acquisitions. Student background can vary from individuals with undergraduate business degrees to non-business majors. Potential students can be right out of undergraduate programs to having worked in business for a number of years and now returning to school for an MBA degree. Types of programs range from full time programs to part-time or Executive MBA options.