Having valid, correct, and up to date information is of significant importance to a variety of stakeholders associated with any business including management, owners, shareholders, investors and regulatory/statutory bodies such as SARS. This is particularly true of information concerned with the finances of the enterprise. Money is the life blood of a business and is a key ingredient of the success or failure of a company. The purpose of this module is to acquaint and inform attendees of the nature of selected financial statements which will lead to enhanced capability to manage the financials of their enterprises.