Financial Intelligence for Entrepreneurs

This is one of the best introductions to financial statements for founders without accounting backgrounds. It explains not only how statements are constructed, but where estimates, assumptions, and judgment affect the numbers.

Founders learn to read income statements, balance sheets, and cash-flow statements; distinguish profit from cash; understand gross margin, working capital, depreciation, and return on investment; and ask better questions of bookkeepers, accountants, lenders, and advisors.