Tage C. Tracy is principal owner of TMK & Associates, an accounting, financial, and strategic business planning consulting firm. John A. Tracy is professor of accounting at the University of Colorado in Boulder and the author of Accounting For Dummies®. Cash Flow For Dummies® (Wiley, 2011, ISBN: 978-1-1180-1850-7, $26.99) is available at bookstores nationwide, major online booksellers.