Account auditing; Accountancy services; Accounting consultation; Accounting services; Accounts receivable services; Acquisition and merger consultation; Administration, billing and reconciliation of accounts on behalf of others; Administrative accounting; Business information and accounting advisory services; Business management and consulting services for the health care industry, namely, customer service, and accounting services; Computerized accounting services; Cost accounting; Providing an on-line computer Web site that provides commercial financial transaction data, account management, financial reporting, accounting features and related reference information; Data management service for use in reporting debt collection accounts to a collection agency