Leslie Lum's Introduction to Business: Readings and Workbook: "Module 4: Accounting, Financial Analysis, and Banking"
Read pages 206–207 to get an overview of accounting and the financial statements used by managers and financiers to determine the financial health of a business.
Click https://s3.amazonaws.com/saylordotorg-resources/wwwresources/site/wp-content/uploads/2012/05/Bus101-Book-May2011.pdf link to open resource.