A successful company will need to analyze their key financial statements across time in order to make informed judgments on the companys business decisions and prospects. One of the best ways to make informed business decisions is by analyzing the companys financial statements. Financial statements are important because it provides crucial financial data through the implementation of financial statements and managerial reports. There are two categories of financial audiences internal and external. Internal users include company owners and management. External users are a larger group that can be further broken down into two subsets those concerned with the companys credit worthiness and those concerned with share values, dividends and future earnings (Graziano, 2006). Some financial experts simplify audiences even further by, investors, banks, insurance companies, and then all others (Graziano, 2006). A financial manager must perform very specific financial functions on a day to day basis. It is the responsibility of financial management to allocate funds to current and fixe......

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