Why should interested parties thoroughly review an organizations financial statements? Next, address the following questions:

1. Why might the excess of revenues over expenses be of particular interest to a financial statement user, rather than the increase in net assets without donor restrictions?
2. What does the statement of cash flows tell us that looking at the change in cash on the balance sheet does not?
3. Should each of the sections of the cash flow statement show an increase in cash for a healthy organization?