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Since numbers constitute the language of business, the more you know about this language, the better you will understand your business and the better will be your decisions. As a minimum, you should understand your bookkeeping system. This means you should understand how your money is spent and how much money you have coming in. You should also be able to read and understand the two basic summary financial statements: balance sheet and income statement. A CPA can be of invaluable service to assisting your understanding of these financial statements.