This Primer can help you begin to gain a basic financial vocabulary and to understand the subject of business finance. Topics cover only the fundamentals of accounting and financial reporting.

Because you are in sales, you will probably never take up permanent residence in the world of finance. However, we want you to be comfortable as an occasional visitor to that world as you begin to focus on your customers and their business issues.

Before you begin, please take out the Annual Report that you have obtained for your Target Account. As you read the primer follow along with your customer's Annual Report.

	Annual Report The Annual Report Section of the Primer, with links to glossary terms.
	Balance Sheet The Balance Sheet Section of the Primer, with links to glossary terms.
	Income Statement The Income Statement Section of the Primer, with links to glossary terms.
	Ratios The Ratios Section of the Primer, with links to glossary terms.
	Your Customer Questions The Your Customer Questions Section of the Primer, with links to glossary terms.