Link to City Univeristy of New York financial statement tutorial: Baruch College Guide to Financial Statements

This is an excellent self paced guide to walk you through the basic concepts of the three financial statements: the income statement, the cash flow statement, and the balance sheet.

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The Accounting Game : Basic Accounting Fresh from the Lemonade Stand is an easy to follow workbook that explains accounting in easy to understand terms. This is one of the best resources for new entrepreneurs or those who are a little frightened by financial statements.