Financial Analysis Ð Inside Out assumes the reader possess a firm understanding of accounting and finance with a solid grasp on balance sheet mechanics, asset utilization and drivers of cash flow. The book is intended to be used more as a reference guide for the financial analyst or MBA student rather than an educational resource. It is also a useful tool for creating and interpreting Excel¨ models or as a helpful reference guide when two or more individuals seek to Ôget on the same pageÕ with respect to the methodology used to calculate a specific measure.