A very nice guide indeed.
Anyone who carefully tries to understand the concept will find this guide extremely helpful and should be able to go further into understanding how the features work. There are plenty of automated features built into Excel which give you the graphic picture of the statement generated. For instance one can build bar charts, pie charts and like by simply using the data already entered into the worksheet.
Once again a very useful guide
Hope it helps someone save some money by keeping an eye on the cash flow