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Which area of finance deals with sources of funding and the capital structure of corporations and seeks to increase the value of a firm to its owners? Financial institutions Business finance Investments Real estate - ️️Business finance is the area of finance that deals with uses and sources of funding to increase the value of the firm. What is the primary difference between finance and accounting? Accounting focuses on the future, while finance is generally backward-looking. Finance provides financial data to decision makers, and accounting involves making decisions using that data. Accounting involves investing and forecasting, while finance summarizes a company's financial information. - ️️Finance focuses on the future, while accounting is generally backward-looking. Finance is the management and allocation of capital with the objectives of investing, forecasting, budgeting, saving, lending, and borrowing. Which subspecialty of finance primarily involves deciding which assets will create more wealth and earn positive returns? Accounting Financial institutions Capital structure Investments - ️️Investments. Investments is the area of finance that seeks to create wealth in the future by deciding where to allocate money.