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The Small Business Controller by Richard O. Hanson

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Chapter 3

Preparation of Internal Financial Information

This chapter presents several topics, including internal financial information, which address such issues as the users of the financial information, the quantity of information, the presentation of the information, and the content of an internal report. Additionally, this chapter contains financial ratios, including examples of profitability, liquidity, financial leverage, activity (turnover) ratios, and the fast close. Lastly, we introduce three tables to illustrate the types of reports often provided to internal management.

Internal Financial Information

Many controllers of small businesses understand that the responsibility to provide timely and relevant information to decision makers ...

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