Many individuals analyze financial statements to make logical and appropriate decisionsabout a company's financial health and well being. This process is somewhat similar to a medical doctor performing a physical examination on a patient. The doctor often begins by checking various vital signs,such as heart rate, blood pressure, weight, cholesterol level, and body temperature, looking for anysigns of a serious change or problem. For example, if a person's heart rate is higher than expected or ifblood pressure has increased significantly since the last visit, the doctor will investigate with specialcare