A Primer on Financial Statements
http://www.iabc.com/cwb/archive/2008/0408/InsideBusiness.htm

Gentry, James K.
Communication World Bulletin
2008

Abstract:

One of the major challenges facing corporate communicators is understanding the financial statements of public companies. First, there is the math. Then, there is the matter of all that unfamiliar jargon. The purpose of this column and its next few installments is to give you an overview of the primary financial statements—the balance sheet, the income statement and the statement of cash flows—and how they are generated, so that you can make sense of a public company’s financial documents.