Book Two, Creating the Enterprise, commits the entrepreneur to establishing a new business venture. The organizational, legal, technical and managerial elements of putting an enterprise together are complemented by the writing and submission of a business plan for the eyes and ears of investors, financiers, partners and managers. The book takes the entrepreneur through the art and science of Investing and Financing. For entrepreneurs considering the acquisition (or disposition) of existing enterprises, there is a chapter devoted to Valuating, or the estimation of asset or share values. Essential to the viable and sustainable operation of the enterprise, Book Two ends with the chapters on Managing Costs and Profits and Managing Risks.