Finance is the study of the management of funds, including the system of obtaining funds through the circulation of money, the granting of credit, the making of investments, and the provisions of banking facilities. Which of the following is FALSE:

a$.$

Business finance is the key to any business, as businesses must have excellent cash flow management and a clear understanding of their own finances and processes.

b$.$

Business finance is the foundation of the business.

c$.$

From a Virtue framework perspective, the vices of excess, including greed, arrogance and recklessness, can lead to unwise decisions and actions.

d$.$

If the finances are mishandled or poorly managed, the outcome may be a temporary blow to the business but seldom fatal.