As a book title, Raising Cash doesn't hint at the nuggets that are generously handed out in its how-to-handle-money lessons for undercapitalized entrepreneurs. True, the Postyns (one a veteran CPA, the other a specialist in public relations for the financial community) tell where to look for additional capital: banks, the government, partnerships, your own customers, and so on. But the treasure map itself is purposely left sketchy. The best way to approach such sources, the Postyns say, is through an effective business plan, and it is to this end that they devote most of their attention. But since to create a credible history and convincingly project operations into the future demands reliable skills of even fledging owners, the Postyns take pains to teach accounting and controlling basics. They do it exceedingly well, discussing and illustrating such broad areas as balance sheets and accounting systems. What's even better, they can't resist giving further free advice on how to run a business efficiently -- for example, they devote an extensive section to inventory control and cash flow. The upshot is that an untrained business-person learns not only how to prepare to seek new financing, but what to do if some is actually found. And given the help this edifying volume supplies (in an appendix, a detailed sample business plan is typed out, with the authors' own comments and critiques in the margins), the likelihood of finding it is even greater.