The course explores the creation and management of start – up businesses. It concentrates on initial strategy, location, financing, staffing, and daily activities, controls and taxes. Students develop a business plan for start – up business. This course evaluates the necessary qualities and characteristics of the successful entrepreneurial profile. It helps students recognize and determine the steps necessary to design and develop a start – up for profit business and to open and operate a small business enterprise. It describes the basic forms of small business ownership and identifies the necessary financial competencies needed by the entrepreneur. It further utilizes information, financial estimates and projections, logic and critical thinking needed to recognize opportunities. Students are expected to prepare a business plan and perform feasibility analysis.