Accountancy; Accountancy services; Accounting consultation; Accounting for third parties; Accounting services; Accounting services for mergers and acquisitions; Accounting services relating to costs for farming enterprises; Administrative accounting; Business information and accounting advisory services; Business management consultation and services, namely, managing and administering non-core functions, namely, mailing and shipping, records management, information services, administration, payroll and accounting, and telemarketing services; Computerized accounting services; Consulting and information concerning accounting; Consulting services, namely, expert analysis and management consulting in economics and accounting; Providing an on-line computer web site that provides commercial financial transaction data, account management, financial reporting, accounting features and related reference information; Providing online business management services including accounting, marketing, business project management, and business development