ABSTRACT
This chapter provides an overview of basic financial reports, their analysis, accounting fundamentals, and cash management principles. The purpose is to introduce concepts as they are applied in the United States and consider their application to the business of providing mental health services. General introductory texts on business financial statements and basic accounting are readily available; this text focuses on the service sector (Costales & Szurovy, 1994; Zelman et al., 1998).
