If you are looking for a textbook or guide titled Corporate Finance: An Introduction or something similar, here are several highly-rated options based on different learning needs:
by Mike Piper: Explains the difference between finance and accounting, methods for raising capital, and bond valuation in under 100 pages. CORPORATE FINANCE An Introduction
These foundational ideas guide financial decision-making within a firm: If you are looking for a textbook or
by Terence C.M. Tse: A concise, "math-light" guide that demystifies core ideas like cash vs. profit and business valuation for beginners. methods for raising capital
If a business cannot find enough high-return investments, it should return excess cash to the owners.