The financial statements were made mandatory for businesses who really want toprogress and develop. Business owners and managers need a good understanding of the numbers in the financial statements as a percentage of business profits, salesgrowth, debt and interest burden, the value of assets, and so on. The financial statements other than as documentation of business development, financial statement also serves as a material consideration in making important businessdecisions.
Many companies are investing more money belongs to the company or unused by the hope of gain, rather than ignored without generating funds. Knowledge ininvestment instruments such as stocks, mutual funds, property, etc. will be very helpful in this regard. Thus the rest of the idle funds can be maximized without causing risk to the main course of business operations.