A Step-By-Step Guide To Understanding And Creating Financial Reports Ittelson's master work will give you that firm grasp of "the numbers" necessary for business success. Financial Statements is a perfect introduction to financial accounting for non-financial managers, stock-market investors, undergraduate business and MBA students, lawyers, lenders, entrepreneurs, and more. Most introductory finance and accounting books fail either because they are written "by accountants for accountants" or the authors "dumb down" the concepts until they are virtually useless.