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Being the owner of a business is an attractive proposition regardless of its size, nature, and scope. Obviously, you start with a small venture and hope to break into the big leagues. It definitely cannot be achieved by hope, prayer, or providence; you need to understand the essential pillars of a business from planning, marketing, human resources, and production to profits. These practical tools are interconnected with each other, and making them constantly cohesive requires recording and managing the numbers. That is what accounting and financial management is all about.