No matter who does the actual record keeping, effective understanding of financial documents begins with knowing where the numbers come from and how they are reported. This is not a technical book for the "numbers" person in an organization. Rather it is an easy to understand primer for the business owner or manager who quickly wants a basic understanding of accounting and finance.

Suzanne Caplan draws from a twenty year career as a CEO of a small manufacturing company. A nationally known speaker and small business consultant, Caplan is the author of several business books, including Turn Your Business Around and A Small Business Insider's Guide to Bankers.