Understanding Balance Sheets

GEORGE T. FRIEDLOB is a Professor and Faculty Fellow of theInstitute of Internal Auditors Research Foundation in the School ofAccountancy at Clemson University. He has received numerousacademic and professional awards, and is the author and editor of awide variety of professional publications.

FRANKLIN J. PLEWA, Jr., is a Professor of Accounting at Idaho StateUniversity College of Business. The recipient of honors and awardsfor both teaching and research, he is the author of many books andarticles. He is the coauthor with George T. Friedlob of Keys toImproving Your ROI, Understanding Cash Flow, and UnderstandingReturn on Investment.