Accounting and Bookkeeping Tutorials Need some additional help understanding bookkeeping and accounting ? Check out these free tutorials. So, you want to learn Bookkeeping! by Bean Counter's Dave Marshall This free bookkeeping tutorial is geared to business owners, managers, and individuals who have not had any formal bookkeeping training or on the job experience and need or want to learn the basics of bookkeeping. In other words, this tutorial is for beginners (newbies) and is only an introduction into the world of accounting. They say a little knowledge is a dangerous thing. Well my goal is to make you dangerous. Free On Line Version of So, you want to learn Bookkeeping! Tutorial My free So, you want to learn Bookkeeping! introductory tutorial introduces you to basic bookkeeping and my style of presenting information. In addition to my Introductory Tutorial, I've "cooked up" some additional courses (Bean Counter Series Of Bookkeeping Tutorials) for those of you wanting or needing some additional bookkeeping education. If you've acquired a taste and have an appetite for more of my kind of cooking you need to check out these additional tutorials. Bean Counter's   So, you want to learn Bookkeeping!     Chart Of Accounts Bean Counter's   So, you want to learn Bookkeeping!     Merchandise Inventory Bean Counter's   So, you want to learn Bookkeeping!     Special Journals Bean Counter's   So, you want to learn Bookkeeping!     Cash Bean Counter's   So, you want to learn Bookkeeping!     Payroll These additional free tutorials are presented on my Bookkeeping Tutorial Site which I've set up and is dedicated to providing my own series of bookkeeping and accounting tutorials aimed at the small business man or woman or anyone wanting to learn the basics of bookkeeping and accounting. So exactly who can benefit from my courses ? Ebook Version available for each tutorial ! E-Book Version Of Bookkeeping Tutorials Study offline, print out a hardcopy, and also acquire a handy accounting reference book. My bookkeeping tutorial site also provides free bookkeeping and accounting tests and quizzes. Check it out and see what you know. Interested and wanting to check out the tutorials or quizzes ? Click on Bean Counter's Bookkeeping Tutorials. Online and Campus Based Degrees Bachelor Degrees Get the degree you need for the career you want. Other Excellent Bookkeeping Educational Resources Since I offer my own accounting courses, why would I recommend someone elses ? My answer is made up of three reasons. Different teachers or instructors use different methods and techniques for presenting accounting learning materials. What a student might not grasp or understand from one teacher, they might easily grasp from another. There are other excellent accounting and bookkeeping training tutorials besides my own. Lastly, repetition. The more times your exposed to something, the more likely it's going to sink in. Real Life Accounting My tutorial served you the salad. If you're ready for the meat and potatoes, you need to check out the Real Life Accounting site. John Day's course Accounting for Non-Accountants is a 20 hour online course in accounting basics. It is a self-paced tutorial that can be taken conveniently in your own home or office. Who can benefit fom the course ? Sorry not free, but a bargain for $99.00. The small fee entitles you to access the course and related materials for a full year. No Risk ! John's Guarantee John's so sure that you'll benefit from his course that, if upon completion of his course, you are not fully satisfied, 100% of your tuition fee will be refunded. How can you lose ? Real Life Accounting More free bookkeeping and accounting tutorials Accounting 101 provided by: Kutztown University of Pennsylvania Small Business Development Center Their E-Learning site is one of the largest collection of free entrepreneurial training resources available on the internet. They provide two types of web-based trainings. The first type is labeled SmallBizU, these online courses contain 150 to 300 animated slides and take approximately 2.5 to 3 hours to complete. SmallBizU has a ten page key-point outline for each course as well as tools on each topic to help you to implement the key concepts presented in the course. The second type is labeled Virtual Advisor, these online courses are approximately 45 to 90 minutes long and contains an audio stream high-end graphics, along with the interactive case studies The courses are provided free of charge. However, you do need to register and once you have completed the course you need to complete a short survey. Entrepreneur Network A series of articles by Ed Zimmer, The Entrepreneur Network, Ann Arbor. Good summary of bookkeeping and accounting topics. Basic Bookkeeping Part of Commerce Clearing House's Business Owner's Toolkit. Covers the importance of good records, bookkeeping basics, recording transactions, closing the books, and preparing financial statements. More good accounting and bookkeeping informaion provided by CCH. The Accounting System-Overview Before you can set up your accounting records, dive into your day-to-day transactions, and get your books ready for end-of-month or end-of-year reporting, you must gain an understanding of basic accounting concepts. Accounting is the method in which financial information is gathered, processed, and summarized into financial statements and reports. For a more in-depth explanation of the accounting system, take a look at the following: Accounting Basics Definitions of Accounting Terms Cash vs. Accrual Accounting Who Can Use The Cash Method? Single- or Double-Entry Accounting Their Business Guides also provide some useful small business information. CCH Small Business Guides Bookkeeping & Accounting Systems - PDF Guidebook #28 of the Entrepreneurs Guidebook Series provided by Smallbusinesstown. Good introductory bookkeeping and accounting e-book course. For addional ebook business courses check out their main site. Smallbusinesstown Smallbusinesstown.com features 91 FREE online guidebooks from The Entrepreneur's Guidebook Series available in Adobe Acrobat PDF format. These electronic books are inspired by the growing need to simplify business planning and at the same time provide comprehensive guidance. Intro to Accounting presented by simplestudies.com Intro to Accounting - Simple - a complete online accounting course for beginners with sample problems and their solutions. Basic Bookkeeping presented by nrbarton.co.uk This tutorial is aimed at people keeping the books for a small business. Although this is a UK site and the amounts are stated in pounds instead of dollars, the basic concepts presented are useful for us Yanks as well. Acounting Advice presented by lemoineandjames.com This site's purpose is to provide practical how-to explanations and comments about accounting and bookkeeping. How to Read an Annual Report presented by MoneyChimp Their guide explains the three important financial statements using the annual report of a fictitious company. An interactive diagram also helps to illustrate what an annual report is and what it should attempt to convey. Introduction To Financial Statements presented by bizzer.com Introduction to financial statements and financial statement concepts. Some of the concepts covered are the accounting equation, double entry accounting, and debits and credits. Also, the two basic financial statements the balance sheet and the income statement are introduced. Finance Tutorials presented by exinfm.com Site provides some excellent free finance and business tutorials. How Accounting Works presented by howstuffworks.com Good overview of what accounting and bookkeeping is and how it applies to businesses. MyOwnBusiness Too often people fail in business because they make avoidable mistakes! This free online business course provides the basic do's and don'ts for entrepreneurs. This course is intended for both start-up and already operating businesses. Principles Of Accounting A complimentary online accounting textbook written by Dr. Larry Walther, CPA, CMA. Excellent aid for reviewing accounting principles. Small Business Bookkeeping & Accounting Bookkeeping & Accounting Tutorial You cannot ignore an integral part of your business and have it stay healthy indefinitely. As in any other area of your life, knowledge is power. So why not spend a bit of time learning just how bookkeeping is done, what it can tell you, and how to get it done well. Then when you understand the process, you will be in a position to pick which parts you want to do yourself and which you want to contract out. Even if you contract it all out, at least you'll know how to judge if it's being done well. Beginning Bookkeeping Tutorial Designed as an aid to learning the basics of bookkeeping and accounting. Developed by: Paul D. Melton , MS, MBA, CPA Associate Professor of Accounting West Virginia University Institute of Technology Live Spider Free Accounting Textbook Accounting Alive is used in over 200 New Zealand secondary schools. Thanks to our New Zealand buddies for providing Accounting Alive as a free download. Budgeting, Cash Forecasts, & Business Plans All you need to know and were afraid to ask about Budgeting, Cash Forecasts, and Business Plans. Excellent links to articles, tutorials, and tools to aid your company in budgeting, cash flow management, and business plans. Free Accounting Textbook provided by:Freeload Press Publications from Freeload Press are designed for use in college courses and professional reference. Thanks to commercial sponsorship, these titles are available as free e-book downloads. You do need to register (free) in order download these books. Basic Bookkeeping The journey into the world of finance can be interesting and exciting with the right knowledge and experience. Whether you are a new business setting up your records and bank accounts or an established business preparing a loan request or financing plan, this short course is for you. College-Cram An excellent free site for reviewing accounting and bookkeeping topics such as adjusting entries, the accounting cycle, depreciation, chart of accounts, debits and credits, financial statements, and more. Learn from "brief tutorials" that cover a single topic called Cramlets™. Practice using their Bottomless Worksheets and Flash Cards. Review and test your accounting and bookkeeping knowledge by working with their quizzes and Smartacus Study Sheets™. Does require a quick free registration in order to access the materials. AccountingInfo Site provides study guides for beginning, intermediate, and advanced accounting courses. A guide is also provided for anyone interested in understanding financial reports. Good examples of key accounting and bookkeeping concepts. TeachMeFinance Simple examples teach basic finance concepts such as present and future values. Accounting Principles These free tutorials were prepared by an instructor at Columbia College as an additional learning tool for students enrolled in his Accounting Principles classes. He has made them available to anyone wanting to learn about bookkeeping and accounting. ManagementHelp Over 72 topics, including Accounting & Bookkeeping, providing valuable how to do information for small businesses. Conweb Want to know the true value of your business ? Learn how to properly value your business. Free valuation tutorial, but does require user to sign up. Bean Counter's Break-Even Analysis Business owners and managers need to be familiar with tools and techniques that aid them in making decisions. Find out how break even analysis can benefit your business. ICMBA-Main Page The Internet Center for Management and Business Administration (ICMBA's) site (netmba.com) providese quality business knowledge tutorials and resources.     Accounting     Finance Understanding Accounts Ideally these resources are best experienced with a browser that supports both frames and javascript. This is a self paced course covering Understanding Accounts and Double Entry Bookkeeping presented by Cybertrain and Mike Capstick. The course assumes no prior knowledge and is ideal for a small business operator trying to get to grips with how Accounting actually works. Accounting Coach AccountingCoach.com provides: Over 200 pages of crystal-clear accounting explanations and practical examples. More than 300 short questions/drills with click-and-read solutions to provide further guidance. Highlighted terms and account titles linked to a glossary of over 500 terms with easy to read and understand definitions. 100 exam questions and answers similar to those written by the author for his own accounting students. Accounting Principles Accounting Principles II Cliff Notes provides quick help on various accounting and bookkeeping topics. Business 2003 Business 2003 is a unique and the most comprehensive self-study management program online designed specifically for existing and future small business owners, CPAs, consultants, professional managers, and students. Their site provides inexpensive pay for business tutorials; however, in all their tutorials they allow you to access and use their first five lessons of each major topic for free. Some excellent information can be accessed and learned just from their free lessons. StudyFinance-Main Menu Although StudyFinance.com is the web site for students of introductory finance at the University of Arizona, this site has some excellent accounting and financial information. Check out their Overviews and Lectures. Basic Financial Statements Types Of Business Organizations Ratio Analysis Capital Budgeting Time Value Of Money Other Financial Topics Bookkeeping and Record Keeping Basics Presented by American Express Proper bookkeeping is important to sustaining and expanding a business. Without it, you run the risk of hitting cash flow crunches, wasting money, and missing out on opportunities to expand. When you are devising or revising your bookkeeping routine, remember that the purpose of bookkeeping is to help you manage your business and to enable the IRS to evaluate your business activity. As long as your bookkeeping achieves both of these objectives, it can - and should - be as simple as possible. Finance Essentials Tutorial Presented by the University Of Scranton Site designed for finance students but has some excellent information about both finance and accounting. Bean Counting 101 (not associated with my site) Free, online video series that covers the basics of accounting provided by a-systems.net and Arnold S. Grundvig, Jr. Easy to understand explantions and examples. Note: Uses plus sign (+) to denote debits and minus sign (-) to denote credits. QuickMBA Provides a good quick overview of major accounting and bookkeeping concepts. Financial Accounting Underlying Assumptions and Principles Single Entry Bookkeeping Double Entry Bookkeeping The Accounting Equation The Accounting Cycle The Source Document Journal Entries The General Ledger Debits and Credits The Trial Balance Adjusting Entries Closing Entries The Financial Statements Accounting Standards The Balanced Scorecard Accounting 101 Tutorial by MYOB provides a good overview of the basic concepts and principles of bookkeeping. Free Bookkeeping Tutorial Learn To Read Financial Statements Gina L. Gwozdz provides easy to understand lessons for anyone who wants to know how to do bookkeeping for a small business. Reading Financial Statements IBM presents a very nice tutorial on how to read and understand financial statements. If you want to know what all those figures mean go here. Motley Fool - How to Read A Balance Sheet This introduction to balance sheets is presented by The Motley Fool, a company that aims to "educate, amuse, and enrich." Understanding Financial Statements Financial Statements as a Management Tool The Arkanasa Small Business Development Center provides some excellent information about understanding and using Financial Statements. Beginners' Guide to Financial Statements This site is part of the US Securities and Exchange Commission and provides an introduction to accounting terms and definitions of financial statements. Finance & Accounting Topics Good UK site that provides instruction, tutorials, and other aids for understanding financial and accounting topics such as ratio analysis, working capital, present value theory, inventory management, financial projecions, and more. Worth a visit. BizEd BizEd is another excellent UK site that provides a wealth of information to students and educators on business, economics, and related business subjects. BizEd Bookkeeping Tutorial Check out their bookkeeping tutorial using the ficticious company Pepe's Pizza for a good introduction to bookkeeping. Management Accounting presented by Professional Education Organization International This course is a review of concepts of how accounting is designed to help management make its most important financial decisions. Capital Budgeting Prentice Hall has provided an excellent Capital Budgeting site called Corporate Finance Live. This web site makes use of new internet technologies to present an interactive learning tool for those wanting to learn about Capital Budgeting and the Time Value of Money. The emphasis of this site is on the quantitative areas of Corporate Finance. Several applications and tools have been developed to help individuals obtain an understanding of these concepts. The site also serves as a universal and quick financial reference. The Time Value of Money (TVOM) Tutorial. This extensive tutorial reviews the basic Time Value of Money or Interest Rate Formulas. Wach World John Wachowicz , Professor of Finance at the University Of Tennessee, provides you with a web site that contains all sorts of finance, accounting, and management information. Basic Accounting Tutorial By Michael Worthington provides excellent slide presentations explaining key accounting concepts. Walter R. Davis School of Business and Economics Elizabeth City State University Constituent Institution of the University of North Carolina System Matt H. Evans CPA Good free business training courses ! Be sure to read the help file in order to properly use the courses on your computer. Venture Line New York State Society of CPAs Small Business Dictionary Don't understand what an accounting term means ? Look it up. Financial Accounting presented by Professional Education Organization International This course is a review of the fundamental concepts of accounting. After completing this review course the student should have an adquate understanding of how the financial position of a firm is represented in its financial statement how most common transactions are handled why the accrual method of accounting is useful to reflect the financial position of the firm the importance of organizing an accounting system that meets the needs of the firm what the income statement and balance sheet represent Fundamental Analysis of Financial Statements Tutorial on Fundamental Analysis and Valuing a Company plus detailed explanations of key accounting terms. Additional Tutorials compliments of Investopedia ...... Another tutorial on Analyzing Financial Statements. Advanced Analysis of Financial Statements Tutorial on ratio analysis plus detailed descriptions of key ratios. Ratio Analysis     Guide to Financial Statements This is an excellent 45 minute online tutorial on financial statements developed by Baruch's Computing and Technology Center (BCTC) and Kognito Solutions LLC with the cooperation of Baruch's Stan Ross Department of Accountancy. Requires Free Flash Player Fundamentals Of Accounting Study guide based upon resources provided free to the public by McGraw-Hill Higher Education. The book is Marshal, McManus, and Viele, Accounting: What the Numbers Mean, 6/e. Great business multimedia courses presented by the Conneticut Small Business Development Center. If you don't check out another link on my site you gotta at least take a peak at this site. The Small Business Lending Corporation (SBLC) and Bank of America sites also have some of the same free interactive workshops that provide you with the know-how to establish and run a successful business. Note: These courses require Macromedia's Free Flash Player. If you don't have it already installed on your computer, get your Free Macromedia Flash Player Preparing a Balance Sheet With a properly prepared balance sheet, you can look at a balance sheet at the end of each accounting period and know if your business has more or less value, if your debts are higher or lower, and if your working capital is higher or lower. This course shows you to prepare a balance sheet. Managing Your Cash Flow This course provides a detailed look into the various sections of a cash flow statement. It also describes two methods used to calculate cash flow from operating activities, indirect and direct with examples that will give you an edge when it comes time to prepare a cash flow statement of your own. Running a Profitable Company This course provides some simple profitability ratios and analytical procedures that can help determine your company's present and future financial standing. With your findings, you can identify company trends and compare current figures to your business's historical performance. Once this essential data is in hand, you will be able to evaluate your business in relation to your competition and industry norms. Creating a Profit and Loss Statement Ask yourself: Exactly how are my products and services affecting my business? How much money am I actually making because of those products and services? An income statement answers these and other financial questions. An income statement tells you and any stockholders how your net assets have increased or decreased. This course shows you to prepare an income statement. Analyzing Your Financial Ratios To complete a thorough examination of your company's revenues, you'll want to look at more than just easily attainable numbers like sales, profits, and total assets. You'll want to be able to read between the lines of your financial statements and make the seemingly inconsequential numbers accessible and comprehensible. This course shows you how to analyze financial ratios and what the ratios mean. Developing a Business Plan The importance of planning should never be overlooked. For a business to be successful and profitable, the owners and the managing directors must have a clear understanding of the firm's customers, strengths and competition. Whether yours is a new business or an existing business in the process of expanding, money is often an issue. Taking time to create an extensive business plan provides you with insight into your business. This document can serve as a powerful financing proposal. This course takes you through the step-by-step process of developing a business plan. Conduct a Marketing Analysis Every business must know its customers inside and out before opening its doors or launching a new product. Those that conduct a thorough marketing analysis first not only gain knowledge of their potential market's wants and needs, but also learn whether or not there is "room" in the marketplace for a new concept. This course will show you how to create a marketing analysis for your business. Analyzing Your Competition Almost everyone in business understands the principle of trying to offer something better than what their competitors are offering. Gaining an advantage is the key to success and even survival. This course helps you to see how your strengths stack up against your competitors' weaknesses and suggests ways to take advantage of marketplace opportunities. After you have performed the analysis, there are four basic competitive strategies to consider. Preparing a Cash Budget Just as you would not purchase new furniture for your home without enough cash, or at least a solid plan to cover a personal loan from your bank, your business needs the same careful handling of its expenditures. All businesses, no matter what type or size, need to properly develop a plan for their expected cash intake and spending. This plan is commonly known as a cash budget, and will provide you with a blue print of how the business will operate financially. Targeting Your Market Imagine practicing archery with your eyes closed or throwing a football with a blindfold on. In both cases, being prevented from seeing your target would make it nearly impossible to hit it. This concept can easily be applied to business, as well. Doing business without knowing what your target market is will prevent you from reaching your objectives: increased sales, market share or brand awareness. Learn from over 150 valuable tools and articles in 7 categories with Virtual Advisor's Training. Some major topics covered are: Prepare A Balance Sheet Prepare An Income Statement Create A Cash Flow Statement Analyze Ratios Analyze Profitability Determining Your Company's Legal Structure Prepare a Cash Budget Develop A Business Plan Identify Your Target Market Conducting A Market Analysis Analyze Your Competition ZeroMillion-Financial Management The Financial Magement Series includes: 1. Introduction to Financial Management 2. The Necessity of Financial Planning 3. Understanding Financial Statements 4. Financial Ratio Analysis 5. Forecasting Profits 6. Financial Management Planning 7. Understanding Money Sources 8. Credit and Collection Methods 9. Watching Your Profit 10. How To Reduce Costs Other Management Series (topics) include Starting a Business Series Personnel Management Series Writing Your Business Plan Attributes of a Perfect Product Sales and Marketing Series   and more. Edward Lowe I don't rant and rave much, but this site is a must visit for small businesses. All sorts of useful business information and how to do's. I've provided detailed links to some of my favorite topics or how to do's. How to Prepare and Analyze a Balance Sheet How to Prepare a Cash Budget How to Prepare a Profit and Loss (Income) Statement How to Analyze Your Business Using Financial Ratios How to Analyze Profitability How to Prepare a Cash Flow Statement How to Value Your Company Walter's Accounting Library Walter Antoniotti editor of the site and author of the Quick Notes Series has put together a very useful site dedicated to providing all sorts of free useful business related learning materials. Walter's site also has additional Libraries that cover other useful business topics and subjects. Some good small business courses are provided by Suite101.com Running Your Own Small Business This course strips down the operation of a small business to its essentials: Producing quality products and services. Pricing your products and services fairly and profitably. Following an operating and organizational plan to success. Treating employees and subcontractors well. Additional courses offered: Business Plan Tutorial Starting Your Business Wiseguides WiseGuides offers a unique service to the accounting community. FREE TAX and ACCOUNTING courses. All of their courses are FREE to use -- you only pay for CPE credit (not the course). Thus if you, or your staff, just want to study any or all of their 100 tax, accounting, and management courses be their guest for FREE. Note: Membership is required but is Free ! Signup/Registration and Login Page Login/Register Course Listing -Excellent Tax Courses - Accounting Courses - Management Courses and ..... More ! Course Listing Rutgers Job Skills Testing Test your job skills for free and pay only to certify your skills. You’ve learned a lot on the job—now prove it to employers. Put your experience to work by validating your skills. Earn Skill Certifications and demonstrate what you know. Rutgers Skill Certification Center provides a quick and convenient way to show employers you have what it takes for today's leading job roles. Their comprehensive Job Skill Certifications can certify that you have all the primary skills typically required for successful performance in a job role. Products For CEOs & Entrepreneurs Worth Their Weight In Gold The Secrets Of A Serial Entrepreneur TM Series The Only CEO & Entrepreneur Training Products Series Developed by a Serial Entrepreneur and Longtime CEO Systems, Tools, Ideas and Information Available Nowhere Else. All written, developed, or personally reviewed and approved by, a 15 year CEO who has launched eight startups, grown two companies to over $100 million in sales, raised over $40 million in investor financing while earning his investors over $1 billion. Cost Accounting Guide presented by relevant.com. If you are new to the world of cost accounting in a manufacturing environment or just looking for an overall refresher on the subject, this document is for you. Sloan School Of Management (Business School) Listing of All Available Course Materials by Subject MIT OpenCourseWare (MIT OCW) makes the course materials that are used in the teaching of almost all their undergraduate and graduate subjects available on the Web, free of charge, to any user anywhere in the world. MIT OCW is a large-scale, Web-based publication of MIT course materials. Quick Cost Accounting Overview provided by South-Western College Introduces the management accounting sub-branch of accounting. Provides background information about this branch of the accounting profession, and examples of the underlying terminology used in this area of accounting. The terms “managerial” accounting, “management accounting,” and “cost” accounting often are used interchangeably. The emphasis of “cost” accounting, however, is on the costing of products and services, one primary function of management accounting. Accounting and Business Video Lectures Courtesy of Indiana University - Kelly School Of Business Topics covered include:Accounting and Business, Types & Forms of Organizations, Double-Entry Accounting, Accrual and Cash Basis Accounting, Debits & Credits, Merchandising Accounting, Internal Control, Receivables, Inventory, Depreciation, Stocks & Bonds, Debt vs Equity, Financial Statement Analysis, Managerial Accounting, Cost Behavior and Cost-Volume-Profit Analysis, Break Even, Differential Analysis, Budgeting & Standard Cost, Decentralized Operations, Capital Investment Analysis, and more. Introduction to Business and Management (Course W200, Indiana University) Introduction to Business and Management - Broadband Introduction to Business and Management - Dial Up Foundations of Accounting (Course A200, Indiana University) Foundations of Accounting Accounting and the Business Environment (Course A186, Indiana University) Accounting and the Business Environment Free Computer Training Free Computer Training Courses and Computer Tutorials. Welcome to One of the Very Best Computer & IT Education and Training Gateways on the Web. Think You're Ready For The Big Leagues ? CPA Exam Review The computer-based Uniform CPA Examination consists of multiple-choice questions and simulations (case studies) hat test the knowledge and skills required of entry-level CPAs. To familiarize candidates with the format and functionality of the examination, a tutorial and sample tests are provided. The Tutorial The tutorial is basically a guided tour of the CPA Examination. It demonstrates what candidates should expect in terms of question types, what tools and resources they will have to work with and how to use them, and how they will be expected to navigate through the various parts of the examination. Because it is designed to show candidates how the examination functions, it is very important that candidates review the tutorial before they take the examination. The tutorial is NOT available at test centers. It does NOT contain actual examination content. The Sample Tests Sample tests provide candidates with a preview of the real examination experience. They give them an opportunity to become familiar with examination format and content, and also to observe examination functionality in action. (Candidates are advised to learn how the examination functions by reviewing the tutorial before they review the sample tests.) Sample test software allows candidates to download and answer a set of multiple-choice questions for all sections, as well as one simulation for all sections except Business