Exploring Business: "Section 12.2: Understanding Financial Statements"
Read section 12.2 from Exploring Business for an overview of the functions of the basic financial statements: income statement, balance sheet, and statement of owner's equity. These documents serve as guidelines for making intelligent business decisions.
Click http://saylordotorg.github.io/text_exploring-business-v2.0/s16-02-understanding-financial-statem.html link to open resource.