Create Admin Menu in Magento 2

Two files are required to add a menu in admin

vendor/module/etc/adminhtml/menu.xml

vendor/module/etc/acl.xml

<?xml version="1.0"?>
<config xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:noNamespaceSchemaLocation="urn:magento:framework:Acl/etc/acl.xsd">
    <acl>
        <resources>
            <resource id="Magento_Backend::admin">
                <resource id="Winston_FinanceManagement::menu" title="Custom Menu" sortOrder="10" >
                    <resource id="Winston_FinanceManagement::show" title="Create" sortOrder="15" />
                   <!-- <resource id="Winston_PurchaseOrder::delete" title="Delete" sortOrder="100" />
                    <resource id="Winston_PurchaseOrder::view" title="View" sortOrder="150">
                        <resource id="Winston_PurchaseOrder::view_additional" title="View Additional Information" sortOrder="10" />
                    </resource>-->
                </resource>
            </resource>
        </resources>
    </acl>
</config>