Fundamentals of Financial Modeling introduces the participants to the logical structure of decision theory (problem solving) applied in constructing financial models. Mark Shirley describes a mathematical model structure for spreadsheet application. Spreadsheet errors occur in 90% of all corporate spreadsheets; therefore, minimizing the occurrence of errors by identifying the most common recurring errors and indicted bias is a critical skill for appraisers. Leave this presentation with tools to assist in the design , development, and implementation of spreadsheet financial models.