3. Enhance your financial literacy by familiarizing yourself with the trial balance and the cash flow statement.

In addition to these two main documents, there are :

• the trial balance and notes, which provide more detailed information on certain balance sheet and income statement items;

• the cash flow statement, which can be reconstructed using the notes to the financial statements.

In addition to this company-specific information, there is all the internal and external information, both accounting and non-accounting, which helps to clarify and complete the analysis of the summary documents.

These include cost accounting data, industry sector data, competitor data, etc.

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