Small business owners start out as Do-It-Yourselfers in most areas of the business, including bookkeeping. Or they get help from a spouse. Once they grow a little, they might get help from a general administrative staffer. If they are lucky, they can find a professional bookkeeper to come in to the office part-time.

While it is important that business owners understand their numbers, their time is usually better spent on the income producing activities of their business.