Accounting is the language of business and in this module, you have seen how accounting information is created and can then be made to “speak” to owners and managers through ratio and financial statement analysis. Regardless of whether you are responsible for making the accounting entries or not—as a manager you will be responsible for the performance of your company, division or department. Being an informed consumer of this accounting information and what you can learn from an analysis of the information may one day be the secret to your success.