This lesson for students studying business in their final year explores various sources of finance, focusing on shares and debentures. It explains the roles of different types of accountants, the rights and risks associated with ordinary shareholders, and the differences between shareholders and bondholders, emphasizing the nature of dividends and interest. Additionally, methods of issuing shares such as placing (or private placement) and tender offers are covered, highlighting the roles of stockbrokers and the benefits of private placements over public stock exchanges.