IBM maintains an on-line guide to understanding financial statements. This can be downloaded and printed. (
http://www.ibm.com/investor/financialguide/irgtfdpg.phtml
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This downloadable income statement template from the SOHO/Business Owner's Toolkit is useful for preparing pro forma statements. It is in Excel spreadsheet format. The template can be saved to your hard drive and accessed via Excel. More information and links to instructional material on income statements and financial management tools can be found as well. (
http://www.toolkit.cch.com/tools/incstm_m.asp
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