We've recently had funny money and super money, so why not scrunchy money? That's when dollars shrivel into very little coin, leaving creditors dank-eyed and the pound-foolish businessman bawling in his debts -- usually. In most hands the subject of bankruptcy would be as heavy and impenetrable as a Brink's truck, but Sidney Rutberg -- you may know his sassy financial column in Women's Wear Daily -- is one of those writers who can make going broke appealing, so to speak. He tells how the whole business works via inside stories of the people involved (lawyers, accountants, collectors, auctioneers), emphasizing that bankrupts come in two ethical sizes -- the ""honest schnook"" who has tried and failed in some venture or other and the ""cool professional"" who uses the device to make a quick killing (through an overbuy, etc.). Funny stories (some sad, all true) and a knack for simile (one attorney is described as ""what you would get if you crossed a lion with a bulldog and sent it to law school"") keep the narration moving along, but the information is authoritative and the message serious: sometimes there's not a dime's worth of difference between business ruin and financial success.