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The main objective of finance is value maximizing. The principal goal of finance is to create shareholder value by investing in positive net present value projects by minimizing the cost of financing. Although financial accounting is closely related to finance there is a line of difference between the two. The accountants role is to provide consistently developed and easily developed data about the firm past present and future operations. The financial manager uses these data either in raw form or after certain adjustments and analyses as an important input to the decision making process.
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