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Just the facts: Business

Get access to educational materials on multiple financial topics for small business owners and entrepreneurs, from understanding financial statements, bookkeeping and managing inventory to help run your business.

Just the Facts is a series of financial topics presented in an unbiased, objective and straightforward way to help Canadians learn the basics of managing money. The series aims to improve financial literacy, giving people better understanding and confidence in money matters often unclear to many Canadians.

Learn the basics of multiple financial topics to help you make more informed decisions. Click on the topics below to download additional information and equip yourself with the vocabulary to talk about money.


Bookkeeping shows a clear picture of a company’s current financial status and ongoing performance. Learn more about the importance of bookkeeping with this infographic.


Creating annual budget plans is the most basic step any business owner should take. Learn about the what, who, when, how and why for a greater impact on your business decisions.

Cash Flow

Cash flow is the management of money in and out of a business. Learn more about the importance of cashflow, and the difference cash on hand and cash for use can mean for your business.

Financial Ratios

Financial ratios help measure and evaluate a business’s overall financial condition. From operational ratios to leverage ratios, learn more with this infographic.


Financial institutions primarily consider the borrower’s credit-worthiness, i.e., ability to pay back the funds (plus interest). Learn more about the “5 Cs” of credit and the importance of a business plan.

Managing Inventory

Inventory is all of the goods a business has on hand awaiting sale to customers. Learn about how to successfully manage inventory and the importance of decision making.


A company’s payroll comprises all of its employees – everyone paid to work there. Learn about the fundamentals of good payroll management with this infographic.

Tax for Small Business

There are certain rules and requirements small business owners and operators should familiarize themselves with from the Canada Revenue Agency (CRA). Get more information and guidance for your decision making with this infographic.

The Cloud

The cloud enables you to access your data and information on the Internet from anywhere. Learn more about the cloud, its uses, and the importance of acquiring reputable providers with this infographic.

Understanding Financial Statements

Financial statements provide a summary of a company’s financial condition. Learn more about balance sheets, income statements and cash flow statements with this infographic.


Find more information and explore additional resources.

Interested in hosting a financial literacy session in your community? CPA Canada delivers free financial literacy education through our national CPA Volunteer Network. Host a no-cost financial literacy session today.

Questions? Email us.