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Subject: Understanding and Analyzing Financial Statements
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                                                      </div>
                                                      </div>
                                                      </td>
                                                   </tr>
                                                </tbody>
                                             </table>
                                             </td>
                                             <td class=3D=22rnb-force-col=
=22 valign=3D=22top=22>
                                             <table align=3D=22left=22 bord=
er=3D=220=22 cellpadding=3D=220=22 cellspacing=3D=220=22 class=3D=22rnb-las=
t-col-2=22 valign=3D=22top=22 width=3D=22350=22>
                                                <tbody>
                                                   <tr>
                                                      <td style=3D=22font-s=
ize:24px; font-family:Arial,Helvetica,sans-serif; color:=233c4858; text-ali=
gn:right;=22><span style=3D=22color:=233c4858; =22><span style=3D=22color:=
=23000000;=22><strong><span style=3D=22font-size: 18px;=22>740-870-0321</sp=
an></strong></span></span></td>
                                                   </tr>
                                                   <tr>
                                                      <td height=3D=2210=22=
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                                                   </tr>
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l-float-none=22 style=3D=22font-size:14px; font-family:Arial,Helvetica,sans=
-serif;color:=233c4858;float:right;width:350px; line-height: 21px;=22></td>
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                                    </table>
                                    </td>
                                 </tr>
                                 <tr>
                                    <td height=3D=220=22 style=3D=22font-si=
ze:1px; line-height:1px;=22></td>
                                 </tr>
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                  <=21--=5Bif mso 15=5D>
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<=21=5Bendif=5D--><=21--=5Bif mso 15=5D>
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<=21=5Bendif=5D-->
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               <tr>
                  <td align=3D=22center=22 bgcolor=3D=22=23ededed=22 style=
=3D=22background-color:=23ededed;=22 valign=3D=22top=22>
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<tr>
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alt=3D=22=22 border=3D=220=22 class=3D=22rnb-header-img=22 hspace=3D=220=22=
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fe694aa789b3986fb=2Epng=22 style=3D=22display:block; float:left; border-rad=
ius: 0px; =22 vspace=3D=220=22 width=3D=22590=22 /> </a>
                                             </div>

                                             <div style=3D=22clear:both;=22>
                                             </div>
                                             </div>
                                             </td>
                                          </tr>
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                                    </td>
                                 </tr>
                              </tbody>
                           </table>
                           </td>
                        </tr>
                     </tbody>
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                  <=21--=5Bif mso=5D>
</td>
<=21=5Bendif=5D--><=21--=5Bif mso=5D>
</tr>
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<=21=5Bendif=5D-->
                  </div>
                  </td>
               </tr>
               <tr>
                  <td align=3D=22center=22 bgcolor=3D=22=23ededed=22 style=
=3D=22background-color:=23ededed;=22 valign=3D=22top=22>
                  <div><=21--=5Bif mso=5D>
<table align=3D=22left=22 border=3D=220=22 cellspacing=3D=220=22 cellpaddin=
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<tr>
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=220=22 cellspacing=3D=220=22>
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r-left:0px None =23000;border-collapse: separate;border-radius: 0px;=22>
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=2Egrceducators=2Ecom/pub/cc?_ri_=3DX0Gzc2X%3DYQpglLjHJlTQGNjTzbWqzeJ4cBteY=
zcTFzbbdM50zg8DzfjL8mP2ezgK0s3E1Gd6TzgTVXtpKX%3DSDSCT&amp;_ei_=3DEq2tf9zs59=
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W5KD0=2E=22 style=3D=22text-decoration:none;=22 target=3D=22_blank=22><img =
alt=3D=22=22 border=3D=220=22 class=3D=22rnb-header-img=22 hspace=3D=220=22=
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ius: 5px; =22 vspace=3D=220=22 width=3D=22590=22 /> </a>
                                             </div>

                                             <div style=3D=22clear:both;=22>
                                             </div>
                                             </div>
                                             </td>
                                          </tr>
                                       </tbody>
                                    </table>
                                    </td>
                                 </tr>
                              </tbody>
                           </table>
                           </td>
                        </tr>
                     </tbody>
                  </table>
                  <=21--=5Bif mso=5D>
</td>
<=21=5Bendif=5D--><=21--=5Bif mso=5D>
</tr>
</table>
<=21=5Bendif=5D-->
                  </div>
                  </td>
               </tr>
               <tr>
                  <td align=3D=22center=22 bgcolor=3D=22=23ededed=22 style=
=3D=22background-color:=23ededed;=22 valign=3D=22top=22>
                  <div><=21--=5Bif mso=5D>
<table align=3D=22left=22 border=3D=220=22 cellspacing=3D=220=22 cellpaddin=
g=3D=220=22 width=3D=22100%=22 style=3D=22width:100%;=22>
<tr>
<=21=5Bendif=5D--><=21--=5Bif mso=5D>
<td valign=3D=22top=22 width=3D=22590=22 style=3D=22width:590px;=22>
<=21=5Bendif=5D-->
                  <table bgcolor=3D=22=23ededed=22 border=3D=220=22 cellpad=
ding=3D=220=22 cellspacing=3D=220=22 id=3D=22Layout_19=22 name=3D=22Layout_=
19=22 style=3D=22background-color:=23ededed;=22 width=3D=22100%=22>
                     <tbody>
                        <tr>
                           <td align=3D=22center=22 bgcolor=3D=22=23ededed=
=22 style=3D=22background-color: =23ededed;=22 valign=3D=22top=22>
                           <table bgcolor=3D=22=23ffffff=22 border=3D=220=
=22 cellpadding=3D=220=22 cellspacing=3D=220=22 class=3D=22rnb-container=22=
 style=3D=22height: 0px; border-radius: 0px; border-collapse: separate; pad=
ding-left: 20px; padding-right: 20px; background-color: rgb(255, 255, 255);=
=22 width=3D=22100%=22>
                              <tbody>
                                 <tr>
                                    <td bgcolor=3D=22=23ffffff=22 class=3D=
=22rnb-container-padding=22 style=3D=22background-color: =23ffffff; font-si=
ze: px;font-family: ; color: ;=22>
                                    <table align=3D=22center=22 border=3D=
=220=22 cellpadding=3D=220=22 cellspacing=3D=220=22 class=3D=22rnb-columns-=
container=22 style=3D=22margin:auto;=22>
                                       <tbody>
                                          <tr>
                                             <td align=3D=22center=22 class=
=3D=22rnb-force-col=22>
                                             <table align=3D=22center=22 bo=
rder=3D=220=22 cellpadding=3D=220=22 cellspacing=3D=220=22 class=3D=22rnb-c=
ol-1=22>
                                                <tbody>
                                                   <tr>
                                                      <td height=3D=2210=22=
></td>
                                                   </tr>
                                                   <tr>
                                                      <td style=3D=22font-f=
amily:Arial,Helvetica,sans-serif; color:=233c4858; text-align:center;=22><s=
pan style=3D=22color:=233c4858;=22><span style=3D=22color:=23000000;=22><sp=
an style=3D=22font-size: 30px;=22><strong>Understanding and Analyzing Finan=
cial Statements</strong></span></span></span></td>
                                                   </tr>
                                                   <tr>
                                                      <td height=3D=2210=22=
></td>
                                                   </tr>
                                                </tbody>
                                             </table>
                                             </td>
                                          </tr>
                                       </tbody>
                                    </table>
                                    </td>
                                 </tr>
                              </tbody>
                           </table>
                           </td>
                        </tr>
                     </tbody>
                  </table>
                  <=21--=5Bif mso=5D>
</td>
<=21=5Bendif=5D--><=21--=5Bif mso=5D>
</tr>
</table>
<=21=5Bendif=5D-->
                  </div>
                  </td>
               </tr>
               <tr>
                  <td align=3D=22center=22 bgcolor=3D=22=23ededed=22 style=
=3D=22background-color:=23ededed;=22 valign=3D=22top=22>
                  <div><=21--=5Bif mso=5D>
<table align=3D=22left=22 border=3D=220=22 cellspacing=3D=220=22 cellpaddin=
g=3D=220=22 width=3D=22100%=22 style=3D=22width:100%;=22>
<tr>
<=21=5Bendif=5D--><=21--=5Bif mso=5D>
<td valign=3D=22top=22 width=3D=22590=22 style=3D=22width:590px;=22>
<=21=5Bendif=5D-->
                  <table bgcolor=3D=22=23ededed=22 border=3D=220=22 cellpad=
ding=3D=220=22 cellspacing=3D=220=22 class=3D=22rnb-del-min-width=22 name=
=3D=22Layout_12=22 style=3D=22min-width:100%; background-color:=23ededed;=
=22 width=3D=22100%=22>
                     <tbody>
                        <tr>
                           <td align=3D=22center=22 bgcolor=3D=22=23ededed=
=22 class=3D=22rnb-del-min-width=22 style=3D=22background-color: =23ededed;=
=22 valign=3D=22top=22>
                           <table bgcolor=3D=22=23ffffff=22 border=3D=220=
=22 cellpadding=3D=220=22 cellspacing=3D=220=22 class=3D=22rnb-container=22=
 style=3D=22padding-left: 20px; padding-right: 20px; border-collapse: separ=
ate; border-radius: 0px; border-bottom-width: 0px; border-bottom-color: rgb=
(200, 200, 200); border-bottom-style: none; background-color: rgb(255, 255,=
 255);=22 width=3D=22100%=22>
                              <tbody>
                                 <tr>
                                    <td height=3D=22=22 style=3D=22font-siz=
e:1px; line-height:1px;=22></td>
                                 </tr>
                                 <tr>
                                    <td align=3D=22left=22 bgcolor=3D=22=23=
ffffff=22 class=3D=22rnb-container-padding=22 style=3D=22background-color: =
=23ffffff;=22 valign=3D=22top=22>
                                    <table border=3D=220=22 cellpadding=3D=
=220=22 cellspacing=3D=220=22 class=3D=22rnb-columns-container=22 width=3D=
=22100%=22>
                                       <tbody>
                                          <tr>
                                             <td class=3D=22rnb-force-col=
=22 style=3D=22padding-right: 0px;=22 valign=3D=22top=22>
                                             <table align=3D=22left=22 bord=
er=3D=220=22 cellpadding=3D=220=22 cellspacing=3D=220=22 class=3D=22rnb-col=
-1=22 valign=3D=22top=22 width=3D=22100%=22>
                                                <tbody>
                                                   <tr>
                                                      <td style=3D=22font-s=
ize:15px; font-family:'Arial',Helvetica,sans-serif, sans-serif; color:=2366=
6; line-height: 21px;=22>
                                                      <div>
                                                      <div style=3D=22text-=
align: center;=22><span style=3D=22color:=23000000;=22><span style=3D=22fon=
t-size: 17px;=22><strong>TUESDAY, MARCH 20 2018 =7C 01:00 PM EST =7C 90 MIN=
UTES</strong></span></span>
                                                      </div>
                                                      </div>
                                                      </td>
                                                   </tr>
                                                </tbody>
                                             </table>
                                             </td>
                                          </tr>
                                       </tbody>
                                    </table>
                                    </td>
                                 </tr>
                                 <tr>
                                    <td height=3D=2210=22 style=3D=22font-s=
ize:1px; line-height:1px;border-bottom:0px;=22></td>
                                 </tr>
                              </tbody>
                           </table>
                           </td>
                        </tr>
                     </tbody>
                  </table>
                  <=21--=5Bif mso=5D>
</td>
<=21=5Bendif=5D--><=21--=5Bif mso=5D>
</tr>
</table>
<=21=5Bendif=5D-->
                  </div>
                  </td>
               </tr>
               <tr>
                  <td align=3D=22center=22 bgcolor=3D=22=23ededed=22 style=
=3D=22background-color:=23ededed;=22 valign=3D=22top=22>
                  <div><=21--=5Bif mso=5D>
<table align=3D=22left=22 border=3D=220=22 cellspacing=3D=220=22 cellpaddin=
g=3D=220=22 width=3D=22100%=22 style=3D=22width:100%;=22>
<tr>
<=21=5Bendif=5D--><=21--=5Bif mso=5D>
<td valign=3D=22top=22 width=3D=22590=22 style=3D=22width:590px;=22>
<=21=5Bendif=5D-->
                  <table bgcolor=3D=22=23ededed=22 border=3D=220=22 cellpad=
ding=3D=220=22 cellspacing=3D=220=22 class=3D=22rnb-del-min-width=22 name=
=3D=22Layout_14=22 style=3D=22min-width:100%; background-color:=23ededed;=
=22 width=3D=22100%=22>
                     <tbody>
                        <tr>
                           <td align=3D=22center=22 bgcolor=3D=22=23ededed=
=22 class=3D=22rnb-del-min-width=22 style=3D=22background-color: =23ededed;=
=22 valign=3D=22top=22>
                           <table bgcolor=3D=22=23ffffff=22 border=3D=220=
=22 cellpadding=3D=220=22 cellspacing=3D=220=22 class=3D=22rnb-container=22=
 style=3D=22padding-left: 20px; padding-right: 20px; border-collapse: separ=
ate; border-radius: 0px; border-bottom-width: 0px; border-bottom-color: rgb=
(200, 200, 200); border-bottom-style: none; background-color: rgb(255, 255,=
 255);=22 width=3D=22100%=22>
                              <tbody>
                                 <tr>
                                    <td height=3D=220=22 style=3D=22font-si=
ze:1px; line-height:1px;=22></td>
                                 </tr>
                                 <tr>
                                    <td align=3D=22left=22 bgcolor=3D=22=23=
ffffff=22 class=3D=22rnb-container-padding=22 style=3D=22background-color: =
=23ffffff;=22 valign=3D=22top=22>
                                    <table border=3D=220=22 cellpadding=3D=
=220=22 cellspacing=3D=220=22 class=3D=22rnb-columns-container=22 width=3D=
=22100%=22>
                                       <tbody>
                                          <tr>
                                             <td class=3D=22rnb-force-col=
=22 style=3D=22padding-right: 0px;=22 valign=3D=22top=22>
                                             <table align=3D=22left=22 bord=
er=3D=220=22 cellpadding=3D=220=22 cellspacing=3D=220=22 class=3D=22rnb-col=
-1=22 valign=3D=22top=22 width=3D=22100%=22>
                                                <tbody>
                                                   <tr>
                                                      <td style=3D=22font-s=
ize:14px; font-family:Arial,Helvetica,sans-serif, sans-serif; color:=233c48=
58; line-height: 21px;=22>
                                                      <div style=3D=22text-=
align: justify;=22>
                                                      <div style=3D=22line-=
height:16px;=22>
                                                      <div>
                                                      <div>
                                                      <div>
                                                      <div>
                                                      <div>
                                                      <div>
                                                      <div>
                                                      <div>
                                                      <div>
                                                      <div>
                                                      <div>
                                                      <div>
                                                      <div>
                                                      <div>
                                                      <div>
                                                      <div>
                                                      <div>
                                                      <div>
                                                      <div>
                                                      <div>
                                                      <div>
                                                      <div>
                                                      <div>
                                                      <div>
                                                      <div>
                                                      <div>
                                                      <div>
                                                      <div>
                                                      <div>
                                                      <div><span style=3D=
=22color:=23000000;=22><span style=3D=22font-size: 12px;=22>All non-financi=
al professionals are challenged in today's business environment to manage a=
nd ensure full and efficient utilization of limited resources to improve pr=
ofits and productivity and achieve overall business success=2E This require=
s as a foundation the understanding & <g class=3D=22gr_ gr_50 gr-alert gr_s=
pell gr_inline_cards gr_run_anim ContextualSpelling multiReplace=22 data-gr=
-id=3D=2250=22 id=3D=2250=22>analysing</g> of financial statements=2E</span=
></span>
                                                      </div>

                                                      <div>
                                                      </div>
                                                      &nbsp;

                                                      <div><span style=3D=
=22color:=23000000;=22><span style=3D=22font-size: 12px;=22>Financial trans=
actions of a business are transformed through an accounting process to thre=
e keys and required financial statements, they are:</span></span>
                                                      </div>

                                                      <ul>
                                                         <li><span style=3D=
=22color:=23000000;=22><span style=3D=22font-size: 12px;=22>Balance Sheet w=
hich shows what the company owns minus what it owes and the resulting finan=
cial strength of the company</span></span></li>
                                                         <li><span style=3D=
=22color:=23000000;=22><span style=3D=22font-size: 12px;=22>Income Statemen=
t which indicates the comparison of revenue earned from providing goods and=
 services less the costs or expenses used to provide the goods and services=
=2E This resulting comparison is called profit or surplus</span></span></li>
                                                         <li><span style=3D=
=22color:=23000000;=22><span style=3D=22font-size: 12px;=22>Cash Flow State=
ment which indicates the company's sources and uses of funds</span></span><=
/li>
                                                      </ul>

                                                      <div>
                                                      </div>

                                                      <div><span style=3D=
=22color:=23000000;=22><span style=3D=22font-size: 12px;=22>The ability to =
understand and analyze financial statements is key and relevant to making s=
ound business decisions=2E One essential key is the understanding of the di=
fferent terms, tools <g class=3D=22gr_ gr_62 gr-alert gr_gramm gr_inline_ca=
rds gr_run_anim Punctuation only-ins replaceWithoutSep=22 data-gr-id=3D=226=
2=22 id=3D=2262=22>and</g> techniques used in the process of preparing thes=
e statements=2E Non-financial professionals find this a conflicting challen=
ge and need a simple framework for understanding and analyzing these statem=
ents=2E</span></span>
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