Financial Management aims at planning, organizing, directing and controlling the financial resources. The main functions of financial management are getting the funds and utilization of funds of the business. Financial management operates within the frame work of financial environment. Financial environment is represented by market, firms and investors. Financial environment influences the financial system which facilitates the exchange of funds through financial institutions. One of the biggest elements in financial environment is the market which brings the buyers and sellers of financial instruments together. Other major players in financial environment are firms or businesses which serve as the source of financial profit to the individuals. The next component of the financial environment is investors and it is represented by the organizations and individuals. The functioning of financial environment is also influenced by the macro-economic policies. Governments in different countries formulate different types of macro-economic policies to establish a suitable model for the behavior of the financial system. Macro-economic policies influence factor markets, product markets and decisions taken by companies and households. The financial system in Oman, monitored by Central Bank of Oman, includes banking and non-banking financial institutions such as banks, finance institutions and leasing companies, money exchange establishments, investment or brokerage companies, insurance companies and pension funds. The players in financial system in Oman provide both fund based and fee based services. As the financial system in Oman is very conducive for the investors to invest in various financial instruments through different financial markets, a group of fresh graduates from Higher College of Technology with specialization in Accounting are planning to invest their savings in different financial assets available local and global market. To ensure the best return from their investment, they collected enough information from different sources and found that there are different financial markets providing opportunities for short term and long term investment with several securities such as Commercial Papers, T-Bills, Certificate of deposits, Bankers acceptances, repurchase agreements, Equity/ordinary shares, Bonds etc. Currently they are analyzing the risk and return related to investment in financial markets. 16- Mr. Said is interested to invest in financial market. While searching for information in internet, he has come across several types of financial securities such as Commercial Papers, T-Bills, Certificate of deposits, Bankers acceptances, repurchase agreements, Equity/ordinary shares, Bonds etc. But Mr. Said would like to invest in the securities that will enable him to be an owner of the company. Which of the following securities do you suggest to him based on his objective? a. T-Bills b. Equity/ordinary Shares C. Bonds d. Bankers acceptances