business services, namely, managing enterprise resource planning (ERP), providing accounting process management and reporting services, accounting, general ledger, payroll preparation, accounts receivable, accounts payable, billing and time entry services via local area, wide area and global computer networks; and data processing services, namely, inputting, summarizing, analyzing, and generating reports regarding the financial performance, strength, and projections regarding future performance of businesses and segments of businesses

financial management services via local area, wide area, and global computer networks

educational services, namely, conducting classes, seminars and workshops on business, financial management, accounting process management and reporting, billing and time entry and tracking services, and data processing services, namely, the inputting, summarizing, analysis and generation of reports regarding the financial performance, strength, and projections regarding future performance of businesses and segments of businesses

computer services, namely, providing a web site on a global computer network for hosting enterprise resource planning (ERP), business management, accounting, billing, records management, human resource, time entry, and report generation applications, and for performing business functions and operations in a secure online environment; and providing non-downloadable software on a web site for the performance of business and accounting functions and operations