Account auditing; Accountancy services; Accounting consultation; Accounting services; Accounts receivable services; Administration, billing and reconciliation of accounts on behalf of others; 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; Cost accounting; Data management service for use in reporting debt collection accounts to a collection agency; Providing a website at which customers can manage account information related to telecommunications products and services; 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