JOHN A. TRACY has written several books, including How to Read a Financial Report (Wiley), now in its fifth edition, and the bestselling Accounting for Dummies, Second Edition. He has served as a staff accountant with Ernst & Young and has taught accounting at the University of California at Berkeley and at the University of Colorado at Boulder, where he was on the faculty for thirty-five years. Tracy has served on the board of directors of a bank and has taught in many executive development programs.