THE BUSINESS PLAN FOR HOMEBASED BUSINESS
By Carol Eliason
Research Management Corporation
Falls Church, Virginia
Introduction
Homework has taken on new meaning for more than 10 million
Americans. The drive for economic self-sufficiency has motivated
large numbers of persons to market their skills and talents for profit
from home. More than 400,000 persons launched home enterprises in
1985. Our increasingly service oriented economy offers a widening
spectrum of opportunities for customized and personalized small
business growth.
Though untrained entrepreneurs have traditionally had a high rate of
failure, small businesses can be profitable. Success in small home
based business is not an accident. It requires both skills in a service
or product area and acquisition of management and attitudinal
competencies.
The purpose of this SBA Management Aid is to help you take stock of
your interests, aptitudes and skills. Many people have good business
ideas but not everyone has what it takes to succeed. If you are
convinced that a profitable home business is attainable, this
Management Aid will provide step by step guidance in development
of the basic written business plan.
Information Gathering
A helpful tool for use in determining if you are ready to take the risks of
a home based business operation is the SBA Publication #MA 2.016,
Checklist for Going Into Business. It will help you focus on the basic
steps in information gathering and business planning.
While the reasons for the rapid growth of home based business
operations may vary from the need to supplement family income with
a few hundred dollars all the way to a sophisticated technical
consulting service billing hundreds of thousands of dollars, there are
many common characteristics and challenges to be considered in
launching most home based businesses, regardless of size. Some
tasks are universal to all small business startups, while others are
unique to a home base.
The experience of the author and interviews with dozens of home
based operators over the past decade indicate that special planning
is required to research legal and tax issues, proper space utilization
and to establish time management discipline. Inadequate or careless
attention to development of a detailed business plan can be costly for
you and your family in terms of lost time, wasted talent and
disappearing dollars.
The Entrepreneurial Personality
A variety of experts have documented research that indicates that
successful small business entrepreneurs, whether male or female,
have some common characteristics. How do you measure up? On this
checklist, write a "Y" if you believe the statement describes you; an
"N" if it doesn't; and a "U" if you can't decide:
I have a strong desire to be my own boss.
Win, lose or draw, I want to be master of my own
financial destiny.
I have significant specialized business ability
based on both my education and my experience.
I have an ability to conceptualize the whole of a
business; not just its individual parts, but how
they relate to each other.
I develop an inherent sense of what is "right" for
a business and have the courage to pursue it.
One or both of my parents were entrepreneurs;
calculated risk-taking runs in the family.
My life is characterized by a willingness and
capacity to persevere.
I possess a high level of energy, sustainable over
long hours to make the business successful.
While not every successful home based business owner starts with a
"Y" answer to all of these questions, three or four "N"'s and "U"'s
should be sufficient reason for you to stop and give second thought to
going it alone. Many proprietors who sense entrepreneurial
deficiencies seek extra training and support their limitations with help
from a skilled team of business advisors such as accountants,
bankers and attorneys.
Selecting A Business
Perhaps you have already decided what your home based business
will be. You know how you will serve your market and with what. If not,
but you are determined to establish a home based source of income,
then you need to decide exactly what business you will enter. A logical
first step for the undecided is to list potential areas of personal
background, special training, educational and job experience, and
special interests that could be developed into a business. Review the
following list of activities which have proven marketable for others. On
a scale of "0" (no interest or strength) to 10 (maximum interest or
strength) indicate the potential for you and a total score for each
activity;
My Level Personal Market Total
of Interest Strength Strength Points
Personal services
-- house cleaning
____________ ____________ ____________ ____________
-- baby-sitting
____________ ____________ ____________ ____________
-- tutoring
____________ ____________ ____________ ____________
-- secretarial
____________ ____________ ____________ ____________
-- catering
____________ ____________ ____________ ____________
-- direct mail
____________ ____________ ____________ ____________
Handicrafts
-- needle work
____________ ____________ ____________ ____________
-- ceramics
____________ ____________ ____________ ____________
-- jewelry design
____________ ____________ ____________ ____________
-- upholstering
____________ ____________ ____________ ____________
Artistic work
-- painting
____________ ____________ ____________ ____________
-- photography
____________ ____________ ____________ ____________
-- prints
____________ ____________ ____________ ____________
-- wire sculpture
____________ ____________ ____________ ____________
-- engraving
____________ ____________ ____________ ____________
Repair services
-- small appliances
____________ ____________ ____________ ____________
-- furniture
____________ ____________ ____________ ___________
_
-- clothing
____________ ____________ ____________ ____________
-- TV and radio
____________ ____________ ____________ ____________
-- automotive
____________ ____________ ____________ ____________
Instruction skills
-- languages
____________ ____________ ____________ ____________
-- math
____________ ____________ ____________ ____________
-- gourmet cooking
____________ ____________ ____________ ____________
-- music
____________ ____________ ____________ ____________
-- home repairs
____________ ____________ ____________ ____________
Mail order ideas
-- product sales
____________ ____________ ____________ ____________
-- repairs
____________ ____________ ____________ ____________
-- business service
____________ ____________ ____________ ____________
Seasonal products
-- foodstuffs
____________ ____________ ____________ ____________
-- clothing
____________ ____________ ____________ ____________
-- gift items
____________ ____________ ____________ ____________
Party sales
-- cookware
____________ ____________ ____________ ____________
-- plants
____________ ____________ ____________ ____________
-- plastic goods
____________ ____________ ____________ ____________
-- cosmetics
____________ ____________ ____________ ____________
Your own ideas
___________________________________________
___________________________________________
___________________________________________
For other ideas, check your local public library for one or more of the
publications listed in the Resource Section of this Management Aid.
SCORING
0 to 10 Almost a sure loser
11 to 15 Reconsider, but proceed with caution
16 to 20 Some potential here, worth further study
21 to 25 Probably a winner, if you answered correctly
26 to 30 How can you lose?
This checklist should give you a good idea of the kind of a business
that would suit you best and why.
Time Management
For both the novice and the experienced business person planning a
small home based enterprise, an early concern requiring self-
evaluation is Time Management.
It is very difficult for some people to make and keep work schedules
even in the disciplined setting of an employer's office. At home, as
your own boss, the problem can be much greater. To determine how
much time you can devote to your business, begin by drafting a
weekly task timetable listing all current and potential responsibilities
and the blocks of time required for each. When and how can
business responsibilities be added without undue physical or mental
stress on you and your family? Potential conflicts must be faced and
resolved at the outset and as they occur. Otherwise, your business
can become a nightmare. During the first year of operation, continue
to chart, post and checkoff tasks on a daily, weekly, monthly basis.
Distractions and excuses for procrastination abound. It is important to
keep both a planning and an operating log. These tools will help
avoid oversights and provide vital information when memory fails. To
improve the quality of home work time, consider installation of a
separate telephone line for the business and attach an answering
machine to take messages when you do not wish to be distracted or
are away from home. A business line has the added advantage of
allowing you to have a business listing in the phone book and, if you
wish to buy it, an ad in the classified directory.
Is A Home Based Business Site Workable?
* Where in the home will the business be located?
* What adjustments to living arrangements will be required?
* What will be the cost of changes?
* How will your family react?
* What will the neighbors think?
It will be important to set aside a specific work area. For example,
more than one fledgling business ledger has gone up in smoke, been
chewed by the family dog, or thrown out with the trash when business
records were not kept separate from family papers. Ready access to
business records during work hours is essential, but they must be
protected.
Check the reasons below for and against working at home that apply
to you.
List any additional drawbacks or obstacles to operating this business
at home.
Pros Cons
Lower startup costs Isolation
Lower fixed costs Space limitations
Tax benefits Zoning
Lifestyle flexibility Security concerns
No commuting Household interference
Note that changes in personal habits will be required. Examples:
* Self discipline to keep TV off while working.
* Limiting personal telephone calls in length and number
* Diligence in meeting work deadlines when no one is checking
Ask family members to comment on pros and cons. Their concerns ]
may require reconsideration of some specifics.
Is A Home Based Business Site Allowable?
Now you will want to investigate potential legal and community problems associated with operating the business from home. You should gather, read and digest specialized information concerning federal, state, county and municipal laws and regulations concerning home based business operations.
Check first! Get the facts in writing. Keep a topical file for future
reference. Some facts and forms will be needed for your business
plan. There may be limitations enforced that can make your planned
business impossible or require expensive modifications to your
property.
Items to be investigated, recorded and studied are:
TO DO DONE
______ ______ county or city zoning code restrictions
______ ______ necessary permits and licenses for operation
______ ______ state and local laws and codes regarding zoning
______ ______ deed or lease restrictions such as covenants
and restrictive conditions of purchase
______ ______ parking and customer access; deliveries
______ ______ sanitation, traffic and noise codes
______ ______ signs and advertising
______ ______ state and federal code requirements for space,
ventilation, heat and light
______ ______ limitations on the number and types of workers
______ ______ reservations that neighbors may have about a
business next to or near them
Here are some ways to collect your information. Call or visit the
zoning office at county headquarters or city hall. In some localities the
city or county Office of Economic Development has print materials
available to pinpoint key "code", items affecting home based
business. If not, check with the local Chamber of Commerce office.
Even in rural areas, the era of unlimited free enterprise is over.
Although the decision makers may be in the state capital or in a
distant regional office of a federal agency, check before investing in
inventory, equipment or marketing programs. If in doubt call the state
office of Industrial Development or the nearest SBA district office. In
some states the county agent or home demonstration agent will have
helpful information concerning rural or farm business development.
To cover the income tax rules regarding a home based business, be
sure to secure the IRS Publication #587, BUSINESS USE OF YOUR
HOME.
Is The Home Based Business Site Insurable?
In addition to community investigations, contact your insurance
company or agent. It is almost certain that significant changes will be
required in your coverage and limits when you start a home based
business. When you have written a good description of your business,
call your agent for help in insuring you properly against new hazards
resulting from your business operations such as:
* fire, theft and casualty damage to
inventories and equipment
* business interruption coverage
* fidelity bonds for employees
* liability for customers, vendors and
others visiting the business
* workmen's compensation
* group health and life insurance
* product liability coverage if you make and/or sell a
product; workmanship liability for services
* business use of vehicle coverage
Overall Home Site Evaluation
After you have gathered as much information as seems practical you
may wish to evaluate a home based site vs. one or more other nearby
locations. Here's a handy checklist. Using the "0" to "10" scale, grade
these vital factors:
Factors To Consider Grades For Each Factor
------------------------------------Home Other
1. Customer convenience _____ _____
2. Availability of merchandise or _____ _____
raw materials
3. Nearby competition _____ _____
4. Transportation availability and rates _____ _____
5. Quality and quantity of employees _____ _____
available
6. Availability of parking facilities _____ _____
7. Adequacy of utilities (sewer, water _____ _____
power, gas)
8. Traffic flow _____ _____
9. Tax burden _____ _____
10. Quality of police and fire services _____ _____
11. Environmental factors _____ _____
12. Physical suitability of building _____ _____
13. Provision for future expansion _____ _____
14. Vendor delivery access _____ _____
15. Personal convenience _____ _____
16. Cost of operation _____ _____
17. Other factors including how big _____ _____
you can get without moving
Totals _____ _____
The greater the difference between the totals of the two columns, the
clearer your decision should be. In the space below, write out what
your decision and the reasons that support it.
Decision:
Writing The Business Plan
Now that your research and plan development is nearing completion,
it is time to move into action. If you are still in favor of going ahead, it
is time to take several specific steps. The key one is to organize your
dream scheme into a business plan.
What is it?
A business plan:
* Is the management and financial "blueprint" for
startup and profitable operation
* Is written by the home based business owner with
outside help as needed
* Is accurate and concise as a result of careful study
* Explains how the business will function in the
marketplace
* Clearly depicts its operational characteristics
* Details how it will be financed
* Outlines how it will be managed
* Serves as a prospectus for potential investors and
lenders
Why create it?
* The process of putting the business plan together, including the
thought that you put in before writing it, forces you to take an objective,
critical, unemotional look at your entire business proposal
* The finished written plan is an operational tool which, when properly
used, will help you manage your business and work toward its
success
* The completed business plan is a means for communicating your
ideas to others and provides the basis for your financing your
business
Who should write it?
* The home based owner to the extent possible
* Seek assistance in weak areas, such as:
--accounting
--insurance
--capital requirements
--operational forecasting
--tax and legal requirements
When should a Business Plan be used?
* To make crucial startup decisions
* To reassure lenders or backers
* To measure operational progress
* To test planning assumptions
* As a basis for adjusting forecasts
* To anticipate ongoing capital and cash requirements
* As the benchmark for good operational management
Proposed Outline For Home Based Business Plan
This outline is suggested for a small proprietorship or family business.
Shape it to fit your unique needs. For more complex manufacturing or
franchise operations see the Resource Section for other options.
Part I. -- Business Organization
Cover Page:
A. Business Name:
Street Address:
Mailing Address:
Telephone number:
Owner(s) Name(s):
Inside Pages:
B. Business Form:
(proprietorship, partnership, corporation)
If incorporated:
(state of incorporation)
Include copies of key subsidiary documents in an appendix.
Remember even partnerships require written agreements of terms
and conditions to avoid later conflicts, and to establish legal entities
and equities. Corporations require charters, articles of incorporation
and by-laws.
Part II. -- Business Purpose and Function
In this section write an accurate, yet concise description of the
business. Describe the business you plan to start in narrative form.
What is the principal activity? Be specific. Give
product and/or service description(s):
* retail sales?
* manufacturing?
* service?
* other?
How will it be started?
* a new startup
* the expansion of an existing business
* a franchise operation
* actual or projected start up date
Why will it succeed? Promote your idea!
* how and why this business will be successful.
* what is unique about your business
* what is its market "niche"
What is your experience in this business? If you have a current resume
of your career include it in an appendix and reference it here.
Otherwise write a narrative here and include a resume in the finished
product. If you lack specific experience, detail how you plan to gain it,
such as training, apprenticeship or working with partners who have
experience.
The Marketing Plan
The marketing plan is the core of your business rationale. To develop
a consistent sales growth a home based business person must
become knowledgeable about the market. To demonstrate your
understanding, this section of the home based business plan should
seek to concisely answer several basic questions:
Who is your market?
* Describe the profile of your typical customer
Age:
Male, female, both:
How many in family:
Annual family income:
Location:
Buying patterns:
Reason to buy from you:
Other:
* Geographically describe your trading area: (i.e.
county, state, national, etc.)
* Economically describe your trading area: (single
family, average earnings, number of children, etc.)
How large is the market?
* Total units or dollars:
* Growing______Steady______Decreasing______
* If growing, annual growth rate:
Who is your competition? No small business operates in a vacuum.
Get to know and respect the competition. Target your marketing
plans. Identify direct competitors (both in terms of geography and
product lines), and those who are similar or marginally comparative.
Begin by listing names, addresses and products or services. Detail
briefly but concisely the following information concerning each of your
competitors:
* Who are the nearest ones?
* How are their businesses similar or competitive to
yours?
* Do you have a unique "niche"? Describe it.
* How will your service or product be better or more
saleable than your competitors?
* Are their businesses growing? Stable? Declining?
Why?
* What can be learned from observing their operations
and/or talking to their present or former clients?
* Will you have competitive advantages or
disadvantages by operating from home? Be honest!
Remember, your business can become more profitable by adopting
the good competitive practices and by avoiding their errors.
To help you evaluate how successful your product or service will be,
go down the following list of standard characteristics (you may want to
add more from your knowledge of your field) and make a candid
evaluation of your competitive "edge:' On a scale of "0" (theirs puts
mine to shame) to 10 (mine puts their to shame) indicate the potential
for you and a total score:
FEATURE
Price _______
Performance _______
Durability _______
Versatility _______
Speed/accuracy _______
Ease of operation or use _______
Ease of maintenance or repair _______
Ease or cost of installation _______
Size or weight or color _______
Appearance or styling or
packaging _______
Total Points _______
A Total Points score of less than 60 indicates that you might
reconsider the viability of your product or service and/or think about
how you can improve it. Over 80 points indicates a clear competitive
edge.
What percent of the market will you penetrate?
1. estimate the market in total units or dollars
2. estimate your planned volume
3. amount your volume will add to total market
4. subtract 3 from 2
Line 4 represents the amount of your planned volume
that must be taken away from the competition.
What pricing and sales terms are you planning? The primary
consideration in pricing a product or service is the value that it
represents to the customer. If, on the previous checklist of features,
your product is truly ahead of the field, you can command a premium
price. On the other hand, if it is a "me too" product, you may have to
"buy" a share of the market to get your foothold and then try to move
price up later. This is always risky and difficult. One rule will always
hold: ultimately, the market will set the price. If your selling price does
not exceed your costs and expenses by the margin necessary to keep
your business healthy, you will fail. Know your competitors pricing
policies. Send a friend to comparison shop. Is there discounting?
Special sales? Price leaders? Make some "blind" phone calls. Detail
your pricing policy.
What is your sales plan? Describe how you will sell, distribute and/or
service what you sell. Be specific. Below are outlined some common
practices:
Direct sales by telephone or in person. The tremendous growth of
individual sales representatives who sell by party bookings, door to
door, and through distribution of call back promotional campaigns
suggests that careful research is required to be profitable.
Mail Order
Specialized markets for leisure time or unique products have grown
as more two income families find less time to shop. Be aware of
recent mail order legislation and regulation.
Franchising
a. You may decide to either buy into someone else's franchise as a
franchisee or
b. Create your own franchise operation that sells rights to specific
territories or product lines to others. Each will require further legal,
financial, and marketing research.
An excellent starting point if you are considering franchise involvement
is the SBA Publication #MA 7.007, Evaluating Franchising
Opportunities. The International Franchise Association also publishes
a number of valuable aids in this field.
Distributors
You may decide to work as a local or regional distributor for several
different product lines.
Outline your sales plan.
What is your advertising plan? Each product or service will need its
own advertising strategy as part of the total business marketing plan.
Before developing an advertising campaign for your business plan,
take time to review a few basic assumptions. By definition,
advertising is any form of paid, non-personal promotion that
communicates with a large number of potential customers at the same
time. The purpose of advertising is to inform, persuade and remind
customers about your company's products or services. Every
advertising activity should have specific goals. Common examples
are:
* To bring in sales orders or contracts
* To promote special events such as sales, business
openings, new products
* To bring in requests for estimates or for a sales
representative to call
* A special goal at the outset may be to use special
media to establish yourself even before startup and to
get potential customer "feedback."
These might include one or more of the following;
* Purchase and distribution of business cards to
potential clients
* Posting notices on free bulletin boards in area
supermarkets or office complexes
* A telephone survey of potential clients to alert them
to your startup plans.
To assist in determining what types of advertising are appropriate and
within company budget projections, it will be necessary to carefully
review your customer profile. From this review, establish a clear
statement of advertising goals. Write down what you want your
advertising to accomplish.
The next step will be to develop answers to the following crucial
questions:
What should be said about the business and how should it be stated?
What media should be used?
How much can be afforded?
How can the advertising program be implemented?
How can its effectiveness be measured?
The basic criteria for selecting specific types of media will include
concise answers to the following:
* Trading Area -- Do you plan to serve or sell to an industrial market, a
national market, a neighborhood or specialized market? Describe
yours.
* Customer Type -- What does your potential customer read or listen
to?
Where? How often? What image does the media you are considering
suggest?
Does it fit your customer? Describe your customer.
* Budget Restrictions -- How will the amount of money you have to
spend limit the media you can use? How can you spread your budget
out over a year to give a repetitive, continuous message? While you
may have to spend more at the start, a good ongoing guideline is that
advertising should not exceed one or two percent of sales. Set forth
how much you are willing to invest in advertising in the first year:
$_______
Break it down into months or quarters:
$______ $______ $______ $______ $______ $______
$______ $______ $______ $______ $______ $______
* Continuity of Message -- How will the type of product or service,
customer profile and seasonal buying patterns affect your choice of
media and the frequency with which you advertise? Explain your
message.
* Past Performance -- What is the track record for use of the medium
you are considering for your type of business? What do your
competitors use?
What does your trade association suggest? Note appropriate
comments.
For more on media selection and creating your advertising plan, see
SBA
publication #MA4.018, PLAN YOUR ADVERTISING BUDGET.
Management Plan
Who will do what? Be sure to include four basic sets of information:
1. State a personal history of principals and related
work, hobby or volunteer experience (include
formal resumes in Appendix)
2. List and describe specific duties and
responsibilities of each
3. List benefits and other forms of compensation for each
4. Identify other professional resources available to
the business: Example: Accountant, lawyer,
insurance broker, banker, etc. Describe the
relationship of each to business: Example:
"accountant available on part time hourly basis,
as needed, initial agreement calls for services not
to exceed x hours per month at $ xx.xx per
hour."
To make this section graphically clear, start with a simple
organizational chart that lists specific tasks and shows who (type of
person is more important than individual name other than for
principals) will do what indicated by arrows, work flow and lines of
responsibility and/or communications. Consider the following
examples:
Company President
(owner-manager)
³
ÚÄÄÄÄÄÄÄÄÄÄÄÄÄÅÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄ¿
³ ³ ³
Shop Manager Sales Manager Office
(owner-manager) (owner-manager)
Company President
(owner-manager)
³
ÚÄÄÄÄÄÄÄÄÄÄÄÄÄÄÅÄÄÄÄÄÄÄÄÄÄÄÄÄÄ¿
³ ³ ³
Sales Manager Shop Manager Office
(owner-manager) (owner-manager)
As the service business grows, its organization chart
could look like this:
Company President
(owner-manager)
Shop Manager Sales Manager Office
(owner-manager)
Foreman Parts
Manager
Concisely answer the following questions:
What are your personnel needs now?
What skills must each key person have?
Are the people needed available? Name them and
indicate full or part time and salary rates:
Detail a proposed work schedule by week and month for at least the
first year.
Calculate total salaries, wages, fringe benefits and payroll taxes for
each month of the first year:
Compen- Fringe Payroll
sation Benefits Taxes
1st Mo $______ $______ $______
2nd Mo. $______ $______ $______
3rd Mo. $______ $______ $______
4th Mo. $______ $______ $______
5th Mo. $______ $______ $______
6th Mo. $______ $______ $______
7th Mo. $______ $______ $______
8th Mo. $______ $______ $______
9th Mo. $______ $______ $______
10th Mo. $______ $______ $______
11th Mo. $______ $______ $______
12th Mo. $______ $______ $______
Full Yr. $______ $______ $______
If you have identified any gaps in personnel skills, state how these will
be overcome by training, purchase of outside services, or
subcontracting. Check with the nearest state employment service
office for assistance. Write your plan.
What is your banking plan?
What will be the location and type of bank accounts opened for the
business. A word of caution, keep business accounts separate from
personal or family accounts. These vital records will be necessary for
future tax and accounting purposes. Describe your banking plan.
How is Your Credit Rating?
There may be several partial answers to this question. All will be of
importance to the future of the business. First, what is your personal
history of paying debts? Just to be safe, purchase a copy of your
personal credit record from the local credit bureau for a small fee and
make sure that it is accurate. Look in the classified telephone
directory under "Credit Reporting Agencies."
To establish a credit rating, it is necessary to secure credit with a
number of businesses and to use it. Your rating will be based upon
your record for paying for goods and services based upon the agreed
terms. If your prior credit rating is poor, discuss with your lawyer
accountant and banker options for improvement before seeking and
being refused business credit.
Operational Plans Summary
The purpose of this section is to summarize from previous sections
the various operations of your business and link them to the finance
section of your business plan. In addition, you will want to summarize
the advantages and disadvantages of a home based business
operation. Refer to your earlier checklist, and write your summary.
The Financial Plan
Clearly the most critical section of your Business Plan Document is
the Financial Plan. In formulating this part of the planning document,
you will establish vital schedules that will guide the financial health of
your business through the troubled waters of the first year and beyond.
Before going into the details of building the Financial Plan, it is
important to realize that some basic knowledge of accounting is
essential to the productive management of your business. If you are
like most home business owners, you probably have a deep and
abiding interest in the product or services that you sell or intend to sell.
You like to do what you do, and even more fulfilling is that you are
making money doing it.
There is nothing wrong with that. Your conviction that what you are
doing or making is worthwhile is vitally important to success.
Nonetheless, the income of a coach who takes the greatest pride in
producing a winning team will largely depend on someone keeping
score of the wins and losses.
The business owner is no different. Your product or service may
improve the condition of mankind for generations to come, but, unless
you have access to an unlimited bankroll, you will fail if you don't make
a profit. If you don't know what's going on in your business, you are not
in a very good position to assure its profitability.
Most home based businesses will use the "cash" method of
accounting with a system of recordkeeping that may be little more
than a carefully annotated checkbook in which is recorded all receipts
and all expenditures, backed up by a few forms of original entry
(invoices, receipts, cash tickets, etc.)
For a Sole Proprietorship, the business form assumed by this
Management Aid, the very minimum of recorded information is that
required to accurately complete the federal Internal Revenue Service
Form 1040, Schedule C. Other business types (partnerships, joint
ventures, corporations) have similar requirements but use different tax
forms.
If your business is, or will be, larger than just a small supplement to
family income, you will need a something more sophisticated.
Stationery stores can provide you with several packaged small
business accounting systems complete with simple journals and
ledgers and detailed instructions in understandable language.
Should you feel that your accounting knowledge is so rudimentary that
you will need professional assistance to establish your accounting
system, the classified section of your telephone directory can lead you
to a number of small business services that offer a complete range of
accounting services.
You can buy as much as you need, from a simple "peg-board" system
all the way to computerized accounting, tax return service, and monthly
profitability consultation. Rates are reasonable for the services
rendered and an investigative consultation will usually be free. Look
under the heading, "Business Consultants", and make some calls. Be
sure to let them know the size of your business so you get to the ones
who specialize in home based operations. Many of them are home-
based entrepreneurs themselves and know what you will be going
through. Let's start by looking at the makeup of the Financial Plan for
the business.
The Financial Plan includes the following:
1. Financial Planning Assumptions -- these are short statements of the
conditions under which you plan to operate.
* Market health:
* Date of startup:
* Sales buildup ($):
* Gross profit margin:
* Equipment, furniture and
fixtures required:
* Payroll and other key expenses that will affect
the financial plan:
2. Operational Plan -- Profit and Loss Projection -- this is prepared for
the first year, broken into twelve individual months. It should become
your first year's budget. See Exhibits A & A-1.
3. Source of Funds Schedule -- this shows the source(s) of your funds
to capitalize the business and how they will be distributed among your
fixed assets and working capital.
4. Pro Forma Balance Sheet -- "Pro forma" refers to the fact that the
balance sheet is before the fact, not actual. This form displays assets,
liabilities and equity of the business. This will indicate how much
investment will be required by the business and how much of it will be
used as working capital in its operation.
5. Cash Flow Projection -- this will forecast the flow of cash into and
out of your business through the year It helps you plan for staged
purchasing, high volume months and slow periods.
Creating the Profit and Loss Projection
Refer to Exhibits A & A-1. Create a wide sheet of analysis paper with
a three inch wide column at the extreme left and thirteen narrow
columns across the page. Write at the top of the first page the planned
name of your business. On the second line of the heading, write "Profit
and Loss Projection". On the third line, write "First Year".
Then, note the headings on Exhibit A and copy them onto your 13-
column sheet. If startup is indefinite, just write "Month #1", "Month #2",
etc.
Column 13 should be headed "Total Year".
In the wide, unnumbered column on the left of your 13 column sheet,
copy the headings from the similar area on Exhibit A. Then follow the
example set by Exhibit A and list all of the other components of your
income, cost and expense structure. You may add or delete specific
lines of expense to suit your business plan. Guard against
consolidating too many types of expense under one account lest you
lose control of the components. At the same time, don't try to break
down expenses so discretely that accounting becomes a nuisance
instead of a management tool. Once again, Exhibit A provides ample
detail for most home based businesses.
Now, in the small column just to the left of the first monthly column, you
will want to note which of the items in the left-hand column are to be
estimated on a monthly (M) or a yearly (Y) basis. Items such as Sales,
Cost of Sales and Variable Expenses will be estimated monthly
based on planned volume and seasonal or other estimated
fluctuations. Fixed Expenses can usually be estimated on an yearly
basis and divided by twelve to arrive at even monthly values. The "M"
and "Y" designations will be used later to distinguish between variable
and fixed expense.
Depreciation allowances for Fixed Assets such as production
equipment, office furniture and machines, vehicles, etc. will be
calculated from the Source of Funds Schedule,
Exhibit A-1 describes line by line how the values on the Profit and
Loss Projection are developed. Use this as your guide.
Source of Funds Schedule
To create this schedule, you will need to create a list of all of the
Assets that you intend to use in your business, how much investment
each will require and the source of funds to capitalize them. A sample
of such a list is shown below:
ASSET COST SOURCE OF FUNDS
Cash $ 2,500 Personal savings
Accounts Receivable 3,000 From profits
Inventory 2,000 Vendor credit
Pickup truck 5,000 Currently owned
Packaging machine 10,000 Installment purchase
Office desk and chair 300 Currently owned
Calculator 75 Personal cash
Electric Typewriter 500 Personal savings
Before you leave your Source of Funds Schedule, indicate the number
of months (years x 12) of useful life for depreciable fixed assets. (In
the example, the pickup truck, the packaging machine and the
furniture and office equipment would be depreciable.) Generally, any
individual item of equipment, furniture, fixtures, vehicles, etc., costing
over $100 should be depreciated. For more information on
allowances for depreciation, you can get free publications and
assistance from your local Internal Revenue Service office. Divide the
cost of each fixed asset item by the number of months over which it
will be depreciated. You will need this data to enter as monthly
depreciation on your Profit and Loss Projection. All of the data
on the Source of Funds Schedule will be needed to create the
Balance Sheet.
Creating the Pro Forma Balance Sheet
Refer to Exhibit B. This is a Balance Sheet form. There are a number
of variations of this form and you may find it prudent to ask your
banker for the form that the bank uses for small business. It will make
it easier for them to evaluate the health of your business. Use Exhibit
B to get started and transfer the data to your preferred form later.
Accompanying Exhibit B is Exhibit B-1 which describes line by line
how to develop the Balance Sheet.
Even though you may plan to stage the purchase of some assets
through the year, for the purposes of this pro forma Balance Sheet,
assume that all assets will be provided at the startup.
Cash Flow Projection
An important subsidiary schedule to your financial plan is a monthly
Cash Flow Projection. Prudent business management practice is to
keep no more cash in the business than is needed to operate it and to
protect it from catastrophe. In most small businesses, the problem is
rarely one of having too much cash. A Cash Flow Projection is made
to advise management of the amount of cash that is going to be
absorbed by the operation of the business and compares it against
the amount that will be available.
SBA has created an excellent form for this purpose and it is shown as
Exhibit C. Your projection should be prepared on 13-column analysis
paper to allow for a twelve month projection. Exhibit C-1 represents a
line by line description and explanation of the components of the Cash
Flow Projection which provides a step-by-step method of preparation.
Outside Sources of Assistance
The U.S. Small Business Administration's Office of Business
Development programs are extensive and diversified. They include
free individual counseling, courses, conferences, workshops, problem
clinics, and a wide range of publications. Counseling is provided
through community based organizations such as:
SCORE and ACE which help small business owners solve their
operating problems through a one-on-one relationship. Counseling is
not limited to small businesses that have a problem. It is available as
well to managers of successful firms who wish to review their
objectives and long-range plans for expansion and diversification.
SMALL BUSINESS INSTITUTES (SBIs) which have been organized
through SBA on over 500 university and college campuses as another
way to help small business. At each SBI, senior and graduate
students at schools of business administration, and their faculty
advisors, provide on-site management counseling. Students are
guided by the faculty advisors and SBA management assistance
experts and receive academic credit for their work.
SMALL BUSINESS DEVELOPMENT CENTERS (SBDCs) which
draw from resources of local, state and federal government programs,
the private sector, and university facilities to provide managerial and
technical help, research studies, and other types of specialized
assistance of value to small business. These university based centers
provide individual counseling and practical training for small business
owners.
BUSINESS MANAGEMENT TRAINING programs are co-sponsored
by SBA in cooperation with educational institutions, Chambers of
Commerce, and trade associations. Courses generally take place in
the evening and last from six to eight weeks. In addition, conferences
covering such subjects as working capital, business forecasting, and
marketing are held for established businesses on a regular basis.
SBA conducts, Pre-Business Workshops, dealing with finance,
marketing assistance, types of business organizations, and business
site selection, for prospective business owners. Clinics that focus on
particular problems of small firms in specific industrial categories are
held on an as-needed basis.
A Final Word
In completing this Management Aid, you have put in a great deal of
time and effort. You should now have all of the elements needed to
present as simple or sophisticated a prospectus for your enterprise
as you desire. More important, you have created the management
tools to guide you in your venture. Once the business opens its doors,
you will be inundated by the details, problems, challenges and joys of
going it alone. It will be difficult to hold to your course through the rough
seas ahead, but don't forget this "chartbook", it will see you through to
"Port Profit." It should be a living document, referred to regularly,
massaged constantly, and revised to reflect your experience. Begin a
planning cycle that expands this first year plan into one that spans
three or five years out. Update it at regular intervals. Set your goals
and live by them. Your success is in your hands. Good planning and
good execution!
PROFIT AND LOSS PROJECTION
The profit and loss statement (P&L) is valuable as a planning tool and
as a key management tool to help control operations to reach
business goals. It enables the owner/manager to develop a "preview"
of the amount of profit, or loss, generated each month, and for the
business year -- based on reasonable predictions of monthly levels of
sales, costs, and expenses. The owner/manager can compare the
year's expected profits or losses against the profit goals and needs
established for the business. A completed P&L statement allows the
owner/manager to compare actual figures with the monthly
projections, and to take steps to correct any problems.
REVENUE (Sales)
* List the departments within the business, e.g., assume your business
is appliance sales and service: New appliances, used ones, parts, in-
shop service, on-site service.
* In the "Estimate" columns, enter a reasonable projection of monthly
sales for each department of the business. Include cash and on-
account sales. In the "Actual" columns, enter the actual sales for the
month as they become available.
* Exclude from the Revenue section any revenue that is not strictly
related to the business.
COST OF SALES
* Cite costs by department of the business, as above.
* In the "Estimate" columns enter the cost of sales estimated for each
month for each department. For product inventory, calculate the cost
of the goods sold for each department (beginning inventory plus
purchases and transportation costs during the month, minus the
inventory). Enter "Actual" costs when known each month.
Gross Profits -- Subtract the total cost of sales from the total revenue.
EXPENSES
* Salary Expenses: Base pay plus overtime.
* Payroll Expenses: Include paid vacations, sick leave, health
insurance, unemployment insurance, social security taxes.
* Outside Services: Include costs of subcontracts, overflow
work farmed out, special or one-time services.
* Supplies: Services and items purchased for use in the
business, not for resale.
* Repairs and Maintenance: Regular maintenance and repair,
including periodic large expenditures such as painting or decorating.
* Advertising: Include desired sales volume, and yellow pages
expenses, e.g.
* Car, Delivery and Travel: Include charges if personal car used
in business, including parking, tolls, buying trips, etc.
* Accounting and Legal: Outside professional services.
* Rent: List only real estate used in the business.
* Telephone: Self-explanatory.
* Utilities: Water, heat, light, etc.
* Taxes (real estate, etc.): Inventory, sales, excise tax, others.
* Interest: Self-explanatory.
* Depreciation: Amortization of capital assets.
* Other Expenses (specify each): e.g., tools, leased equipment.
* Miscellaneous (unspecified): Small expenditures without
separate accounts.
Net Profit -- To find net profit, subtract total expenses from gross
profit.
APPENDIX B
Company Name
1 BALANCE SHEET
As of (current date)
2 ASSETS LIABILITIES 7
Current Assets Current Liabilities
Cash $____ Accounts payable $____
Accounts receivable $____ Short-term notes $____
less allowance for Current portion
doubtful accounts $____ of long-term notes $____
Net realizable value $____ Interest payable $____
Inventory $____ Taxes payable $____
Temporary investments $____ Accrued payroll $____
Prepaid expenses $____ Total Current Liabilities $____ 8
3 Total Current Assets $____ Long-Term Liabilities
Long-Term Investments Notes payable $____
(detailed list) $____ Total Long-Term Liabilities $____ 9
4 Total Investments $____ TOTAL LIABILITIES $____ 7
Fixed Assets EQUITY
Land $____ Total Owner's Equity
Buildings: $____ at (proprietorship) $____
cost, less accumulated or
depreciation of $____ (Name's) Equity $____
Net book value $____ (Name's) Equity $____
Equipment: $____ at (partnership)
cost, less accumulated Total Partners' Equity $____ 10
depreciation of $ or
Net book value $____ Shareholders' Equity
Furniture/Fixtures: $____ at (corporation)
cost, less accumulated Capital stock $____
depreciation of $____ Capital paid-in in excess
Net book value $____ of par $____
Autos/Trucks: $____ at Retained earnings $____
cost, less accumulated Total Shareholders' Equity $____
depreciation of $____ TOTAL LIABILITIES
Net book value $____ AND EQUITY $____ 11
5 Total Net Fixed Assets $____ RECONCILEMENT OF EQUITY
Other Assets As of (current date)
(detailed list) $____ Equity at beginning of period $____
6 Total Other Assets $____ Plus: Net income (or Minus:
TOTAL ASSETS $____ Net loss) after taxes $____
Plus: Additional capital
contributions
(investments by owner(s)
or stock purchases by
shareholders $____
Less: Total deductions
(withdrawals by owner(s) or
dividends to shareholders) $____
Equality as shown on current
Balance sheet $____ 12
Source: "Understanding Financial Statements," Small Business
Reporter, Copyright: Bank of America NT & SA, 1980.
APPENDIX B1
Sample Blank Balance Sheet
The following text covers the essential elements of a Balance Sheet.
Figures used to compile the Balance Sheet are taken from the
previous and current Balance Sheet as well as the current Income
Statement (or Profit & Loss Statement). The report is usually attached
to the Balance Sheet.
1. Heading -- The legal name of the business, the type of statement,
and the day, month, and year. Must be shown at the top of the report.
2. Assets -- Anything of value that is owned or legally due the
business. Total assets include all net realizable and net book (also net
carrying) values. Net realizable and net book values are amounts
derived by subtracting any estimated allowances for doubtful
accounts, depreciation, and reductions of future service -- such as
amortization of a premium during the term of an insurance policy --
from the acquisition price of assets.
3. Current Assets -- Cash and resources that can be converted into
cash within 12 months of the date of the Balance Sheet (or during one
established cycle of operations). Besides cash (money on hand and
demand deposits in the bank, e.g., checking accounts and regular
savings accounts), resources include:
Accounts Receivable -- The amounts due from customers in
payment for merchandise or services.
Inventory -- Includes raw materials on hand, work in process,
and all finished goods either manufactured or purchased for resale.
Temporary Investments -- Interest- or dividend-yielding
holdings expected to be converted into cash within a year. Also called
marketable securities or short-term investments, they include stocks
and bonds, certificates of deposit, and time deposit savings
accounts. List on the Balance Sheet at either their cost or market
value, whichever is less.
Prepaid Expenses -- Goods, benefits, or services a business
buys or rents in advance of use. Examples are office supplies,
insurance protection, and floor space.
4. Long-Term Investments -- Also called long-term assets. They are
holdings the business intends to keep for at least a year and that
typically yield interest or dividends. Included are stocks, bonds, and
savings accounts earmarked for special purposes.
5. Fixed Assets -- Fixed assets, frequently called plant and
equipment, are the resources a business owns or acquires for use in
operations and does not intend for resale. Land is listed at its original
purchase price, with no allowance for appreciation or depreciation.
Other fixed assets are listed at cost, less depreciation. Fixed assets
may be leased. Depending on the leasing arrangement, both the
value and the liability of the leased property may need to be listed on
the Balance Sheet.
6. Other Assets -- Resources not listed with any of the above assets.
Examples include tangibles such as outdated equipment salable to
the scrap yard, and intangibles such as trademarks.
7. Liabilities -- All monetary obligations of a business and all claims
creditors have on its assets.
8. Current Liabilities -- All debts and obligations payable within 12
months or within one cycle of operations. Typically they are:
Accounts Payable -- Amounts owed to suppliers for goods and
services purchased in connection with business operations.
Short-Term Notes -- The balance of principal due to pay off
short-term debt for borrowed funds.
Current Portion of Long-Term Notes -- Current amount due of
total balance on notes whose terms exceed 12 months.
Interest Payable -- Any accrued fees due for use of both short- and
long-term borrowed capital and credit extended to the business.
Taxes Payable -- Amounts estimated by an accountant to have
been incurred during the accounting period.
Accrued Payroll -- Salaries and wages currently owned.
9. Long-Term Liabilities -- Notes, contract payments, or mortgage
payments due over a period exceeding 12 months or one cycle of
operations. They are listed by outstanding balance, less the current
portion due.
10. Equity -- Also called net worth. Equity is the claim of the owner(s)
on the assets of the business. In a proprietorship or partnership,
equity is each owner's original investment plus any earnings after
withdrawals.
In a corporation, the owners are the shareholders. The corporation's
equity is the sum of contributions plus earnings retained after paying
dividends.
11. Total Liabilities and Equity -- The sum of these two amounts must
always match that for Total Assets.
12. Reconcilement of Equity -- Used for proprietorships and
partnerships, this report reconciles the equity shown on the current
Balance Sheet. It records equity at the beginning of the accounting
period and details additions to or subtractions from this amount made
during the period.
Typically, additions and subtractions are net income or loss and
owner contributions and/or deductions.
For corporations, the same type of report is called the Statement of
Retained Earnings. It lists increases or decreases in this accumulated
net income since the beginning of the current period.
Source: Extracted from "Understanding Financial Statements;' Small
Business Reporter, Copyright: Bank of America NT & SA 1980.
1. CASH ON HAND. . . . . . . . . . Cash on hand same as (7), Cash Position
(Beginning of month) Previous Month
2. CASH RECEIPTS
(a) Cash Sales. . . . . . . . . All cash sales. Omit credit sales unless
cash is actually received
(b) Collections from Credit . . Amount to be expected from all credit
Accounts accounts
(c) Loan or other cash. . . . . Indicate here all cash injections not
injection shown in 2(a) or 2(b) above. See "A"
of "Analysis"
3. TOTAL CASH RECEIPTS . . . . . . Self explanatory
(2a+2b+2c=3)
4. TOTAL CASH AVAILABLE. . . . . . Self explanatory
(Before cash out)(1+3)
5. CASH PAID OUT
(a) Purchases (Merchandise) . . Merchandise for resale or for use in
product (paid for in current month)
(b) Gross wages (excludes . . . Base pay plus overtime (if any)
withdrawals)
(c) Payroll expenses. . . . . . Include paid vacations, paid sick leave,
(Taxes, etc.) health insurance, unemployment insurance
etc. (this might be 10 to 45% of 5(b))
(d) Outside services. . . . . . This could include outside labor and/or
material for specialized or overflow work, including subcontracting
(e) Supplies (Office and. . . . Items purchased for use in the business
operating) (not for resale)
(f) Repairs and Maintenance . . Include periodic large expenditures
such as painting or decorating
(g) Advertising . . . . . . . . This amount should be adequate to
maintain sales volume--include telephone book yellow page cost
(h) Car, Delivery, and Travel . If personal car is used, charge in this
column--including parking
(i) Accounting and legal. . . . Outside services, including for example,
bookkeeping
(j) Rent. . . . . . . . . . . . Real estate only (See 5(p) for other
rentals)
(k) Telephone . . . . . . . . . Self explanatory
(l) Utilities . . . . . . . . . Water, heat, light and/or power
(m) Insurance . . . . . . . . . Coverages on business property and
products e.g. fire, liability; also
workman's compensation, fidelity, etc.
Exclude "executive" life (include in
"5W").
(n) Taxes (Real estate, etc.) . Plus inventory tax-sales tax-excise tax
if applicable
(o) Interest. . . . . . . . . . Remember to add interest on loan as it
is injected (See 5(p) for other rentals)
(p) Other Expenses (Specify . . Unexpected expenditures may be
included each) here as a safety factor
Equipment expensed during the month should be included here
(Non-capital equipment) When equipment is rented or leased
record payments here
(q) Miscellaneous . . . . . . . Small expenditures for which separate
(Unspecified) accounts would not be practical
(r) Subtotal. . . . . . . . . . This subtotal indicates cash out for
operating costs
(s) Loan Principal Payment. . . Include payment on all loans, including
vehicle and equipment purchases on time payment
(t) Capital Purchases . . . . . Non-expensed (depreciable)
expenditures (Specify) such as equipment, building, vehicle
purchases, and leasehold improvements
(u) Other Start-up Costs. . . . Expense incurred prior to first month
projection and paid for after the "start-up" position
(v) Reserve and/or Escrow . . . Example: insurance, tax, or
equipment (Specify) escrow to reduce impact of late periodic
payments
(w) Owner's Withdrawal. . . . . Should include payment for such things
as owner's income tax, social security, health insurance, "executive"
life insurance premiums, etc.
6. TOTAL CASH PAID OUT . . . . . . Self-explanatory
(Total 5a thru 5w)
7. CASH POSITION . . . . . . . . . Enter this amount in (1) Cash on Hand
(End of month)(4-6) following month--See "A" of "Analysis"
ESSENTIAL OPERATING DATA . . . . . This is basic information
necessary for (Non-cash flow information) proper planning and for
proper cash flow projection. In conjunction with this data, the cash flow
can be evolved and shown in the above form.
A. Sales Volume (Dollars). . . . . This is a very important figure and
should be estimated carefully, taking into account size of facility and
employee output as well as realistic anticipated sales (Actual sales
performed--not orders received)
B. Accounts Receivable . . . . . . Previous unpaid credit sales plus
current (End of Month) month's credit sales, less amounts
received current month (deduct "C" below)
C. Bad Debt (End of Month) . . . . Bad debts should be subtracted
from (B) in the month anticipated
D. Inventory on Hand. . . . . Last month's inventory plus merchandise
(End of Month) received and/or manufactured current
month minus amount sold current month
E. Accounts Payable. . . . . . . . Previous month's payable plus current
(End of Months) month's payable minus amount paid during
month
F. Depreciation. . . . . . . . . . Established by your accountant, or value
of all your equipment divided by useful life (in months) as allowed by
Internal Revenue Service
Bibliography
Information presented here is necessarily selective and no slight is
intended toward material not mentioned. Publishers are invited to
notify the SBA of relevant publications and other sources of
information for possible inclusion in future editions. Prices of
publications and their availability are subject to change.
Bibliographies may be reprinted but not used to indicate approval or
disapproval by the SBA of any private organization, product or
service.
Accounting
Accounting, Finance and Taxation: A Basic Guide for Small Business.
Baker, C. Richard, and Hayes, Rick S. 1980. $24.95 cloth. CBI
Publishers
Accounting Services for Your Small Business. Lipay, Raymond J.
1983. $29.50 cloth. Ronald Press
Practical Accounting for Small Business. Kirsner, Laura T. 1983.
$24.95 cloth. Van Nos Reinhold
Advertising
Advertising and Public Relations for a Small Business. Bellavance,
Diane.1982. $6.95 paper. SBA Books
Advertising and Sales Promotion. Brannen, William. 1983. $19.95
cloth; $9.95 paper. Prentice-Hall
Advertising for the Small Business. Dean, Sandra L. 1980. $4.95
paper. Self Counsel Press
Handbook of Small Business Advertising. Anthony, Michael. 1981.
$24.95 cloth. Addison-Wesley
How to Solve Your Small Business Advertising Problems: The All
Media Guide to Effective Advertising. Witcher, William K. 1986.
$14.95 cloth. Ad Planners
Profitable Advertising Techniques for Small Business. Cook, Harvey.
1981. $10.00 cloth; $8.00 paper. Reston
Profitable Methods for Small Business Advertising. Gray, Ernest.
1984. $24.95 cloth. Ronald Press
Streetfighting: Low-Cost Advertising Promotion Strategies for Your
Small Business. Slutsky, Jeff; Woodruff, Woody. 1983. $7.95 paper.
Prentice-Hall
Bookkeeping
All About Bookkeeping: A Guide for the Small Business. Hutchinson,
Susan. 1982. $6.50 paper. Capricornus Press
Bookkeeping for a Small Business. Bellavance, Diane. 1985. $2.00
paper. DBA Books
Rx for Small Business Success: Accounting, Planning, and
Recordkeeping Techniques for a Healthy Bottom Line. Slatter, Jeffrey.
1981. 18.95 cloth;$12.95 paper. Prentice-Hall
Business Plans
Building Your Business Plan: A Step by Step Approach. McLaughlin,
Harold J. 1985. $24.95 cloth. Wiley
Business Planning for the Entrepreneur. Williams, Edward E.; Marizo,
Salvatore E. 1983. $21.95 cloth. Van Nos Reinhold
Buying and Selling a Business
Buying and Selling a Business. Coltman, Michael M, 1983. $6.95
paper. ISC Pr
Complete Guide to Buying and Selling a Business. Goldstein, Arnold
S. 1983. $24.95 cloth. Ronald Press
How to Find and Buy Your Business in the Country. Kirkpatrick, Frank;
Griffith, Roger--Editor. 1985. $11.95 paper. Storey Comm Inc.
The Sale of a Small Business. Durin, William H. 1982. $50.00 cloth.
Business Sale Institute Children
Big Bucks for Kids. Leisure, Jan. 1983. $5,95 paper. Andrews &
McMeel
Choosing a Business
Cash in on Your Bright Ideas. Siposs, George G. 1980. $14.95 paper.
Universal Develop
Earn Money at Home. Davidson, Peter, 1981. $6.95 paper. McGraw-
Hill
555 Ways to Earn Extra Money. Levinson, Jay Conrad. 1982. $19.50
cloth. HR&W
How to be Employed and Make a Spectacular Success in an Extra
Business of Your Own. Tabares, E. F. 1982. $69.85 cloth. Institute for
Economic and Financial Research
How to Generate New Original, Moneymaking Ideas. Mulville, Dean R.
1980. $29.85 cloth. American Classical College Press
How to Pick the Right Small Business Opportunity. Albert, Kenneth J.
1980. $5.95 paper. McGraw-Hill
How to Start a Sideline Business of Your Own and Make a Success
Out of It.
McPeters, Colin F. 1980. $39.45 cloth. Institute for Economic and
Financial Research
Make Money by Moonlighting. Lander, Jack. 1982. $9.95 paper.
Enterprise Publishing
No Job? No Sweat!: Make a Potful of Money at Home in Your Own
Business.
Sharratt. Michael, and Sharratt, Suzanne. 1983. Paper Sharratt & Co.
100 Surefire Businesses You Can Start with Little or No Investment.
Feinman, Jeffrey. 1976. $2.95 paper. Playboy Paperbacks
Profit from Your Money-Making Ideas. Holtz, Herman R. 1982. $8.95
paper.
AMACOM
Small Business Opportunities. Chapman, A.C. 1984. $9.95 paper.
Prentice-Hall
So You Want To Start a Business! Delaney, William A. 1984. $9.95
paper. Prentice-Hall
Collections
Collection Strategies & Techniques. Rutherford, R.D. Andover, James
J.--Editor. 1985, $19.95 paper, NACM
Collection Techniques for the Small Business. Paulsen, Timothy R.
1984. $4.95 paper. ISC Pr
The Complete Credits and Collection Starter Success Kit. Revised
edition. Scalo, James V. 1981. International Wealth
Credit and Collections for Small Business. Kitzing. Donald R. 1981.
$17.95 cloth. McGraw-Hill
Computers
Small Business Computers for First-Time Users. Beaman. I. R. 1983.
$21.00 paper. International Publications Service
So You are Thinking about a Small Business Computer. Cannning, R.
G., and Leeper, N. C. 1982, $18.95 cloth: $10.95 paper. Prentice-Hall
Understanding and Selecting Small Business Computers: Laboratory
Workbook. Gibson, Mary L. 1986. $7.95 paper. Prentice-Hall
Using Small Business Computers. Dologite, Dorothy G. 1984, $25.95
cloth. Prentice-Hall
Using Small Business Computers with Lotus 1-2-3, dBase II &
Wordstar.
Dologite, Dorothy G. 1985. $25.95 cloth. Prentice-Hall
Word Processing for Small Business. Jong, Steven F. 1983. $11.95
paper. Sams
Cost Accounting
Cost Accounting: Processing, Evaluating and Using Cost Data;
Second Edition. Morse, Wayne J. 1981 cloth. Addison-Wesley
Cottage Industry, General
The Best of Both Worlds: A Guide to Home-Based Careers.
Anderson, Joan W. 1982. $10.95 cloth; $6.95 paper. Betterway
Publications
Climb Your Own Ladder. Lieberoff, Allend. 1982. Simon and Schuster
Cottage Industries. Filbee, Marjorie. 1982. $22.50 cloth. David &
Charles
Earn Money at Home. Davidson, Peter. 1981. $6.95. McGraw-Hill
Extra Cash for Women. Gillenwater, Susan, and Dennis, Virginia.
1982. $8.95 paper. Writer's Digest Books
Homebased Businesses. Feldman, Beverly N. (editor). 1982. $6.95
paper. Till Press
Home Inc. Feldstein, Stuart. 1981, $12.95. Grosset and Dunlap
Home Work: The Stay-at-Home Money Book. Judge, Vira H. 1977.
$6.95 cloth. Deseret Books
How to Make Money at Home. Shebar, Sharon Sigmond, and
Schoder, Judith.1982. $7.95 paper. Simon & Schuster
How to Start a Business in Your Home and Grow. Witt, Bud, 1980.
$12.00 paper. Bud Witt
Money in the Cookie Jar. Kilgo, Edith Flowers. 1980. Paper. Baker
Book House
The #1 Home Business Book. Delany, George, and Delany, Sandra.
1981. $4.95 paper. Liberty Publishing
Starting a Mini-Business: A Guidebook for Seniors. Olsen, Nancy;
Boore, Sara--Illustrator. 1986. $8.95 paper. Bear Flag Books
Stay Home and Make Money. Von Hoelscher, Russ. 1981. $9.95
paper. Profit Ideas
Turn Your House into a Money Factory. King, Norman. 1982. $6.50
paper. Quill
Women Working at Home: The Homebased Business Guide and
Directory. Behr, Marion. 1981. $12.95 paper. WWH Press
Worksteads. Hewes, Jeremy J. 1981. Dolphin Books
Crafts
Creative Cash--How to Sell Your Crafts, Needlework, Designs &
Know-How. Brabec, Barbara. 1979. $9.95 paper. Barrington Press
The Goodfellow Catalogue of Wonderful Things No. 3. Weills,
Christopher, and Satterlee, Sarah (editors). 1981. $13.95 paper.
Chilton Books
Start & Run a Profitable Craft Business. Hynes, William G. 1984.
$10.95 paper. ISC Pr
Electronic Cottage
The Electronic Cottage. Deken, Joseph. 1981. $15.95 cloth, Morrow
Employees
Practical Personnel Policies for Small Business. Cohn, Theodore,
and Lindberg, Roy A. 1983. $21.95 cloth. CBI Publishing
Staffing a Small Business: Hiring, Compensating & Evaluating.
Worthington, Anita E.; Worthington, E. Robert. 1985. $33.95 paper.
Oasis Energy
Reducing Energy Costs in Small Business. IMR Corporation. 1983.
$19.95 cloth. Reston
Exporting
How to Prepare and Process Export-Import Documents: A Fully
Illustrated Guide. Hicks, Tyler G. 1983. $25.00 paper. International
Wealth
Family Business
Family Business and Small Business Suggestions Rhyming Poetry
Recital. Alpha Pyramus Staff. 1985. $2.95 paper. Alpha Pyramus
Inside the Family Business. Danco, Leon A. 1982. $19.95 cloth.
Prentice-Hall
Success and Survival in the Family Owned Business. Alcorn, Pat.
1982. $19.95 cloth. McGraw-Hill
Financing
Assisting Small Business Clients in Obtaining Funds. 1982. $5.00
paper. American Institute of CPAs.
Business Borrowers Complete Success Kit. 2nd edition. Hicks, Tyler
G, 1981. $99.50 paper. International Wealth
Business Capital Sources. 2nd edition Hicks, Tyler G, 1983. $15.00
paper. International Wealth
Financial Tools for Small Business. Carey, Omer; Olson, Dean. 1983.
$17.95 paper. Reston
How to Borrow Money from a Bank. Alexander. Don H. 1983. $5.50
paper. DHA & Associates
How to Finance Your Small Business with Government Money: SBA &
Other Loans. 2nd edition. Hayes, Rick S., and Howell, John C. 1983,
$17.95 paper. Ronald Press
Insider's Guide to Small Business Resources. Gumpert, David E., and
Timmons, Jeffrey, 1982. $24.95 cloth. Doubleday
Maximizing Cash Flow: Practical Finance Control for Your Business.
Toncre, Emery. 1986. $24.95 cloth. Wiley
The Small Business Guide to Borrowing Money. Goldberg, Philip, and
Rubin, Richard. 1980. $24.95 cloth. McGraw-Hill
Small Business Investment Company Directory and Handbook. 2nd
edition. Hicks, Tyler G. 1983. $15.00 paper. International Wealth
Start-Up Money: How to Finance Your New Small Business.
McKeever, Michael. 1986. $12.95 paper. Nolo Pr
Up-Front Financing: An Entrepneneur's Guide. Silver. A. David. 1982.
$15.95 cloth. Ronald Press
Who's Who in Venture Capital. Silver, A. D. 1984. $90.00 cloth. Wiley
Government Regulations
Financial Reporting Requirements of Small Publicly Owned
Companies. Arthur D. Little, Inc. 1984, $10.00 paper. Finan Acct
Government Requirements of Small Business. Cole, Roland J., and
Tegeler, Philip D. 1980. $21.95 cloth. Lexington Books
Incorporating
Incorporation Handbook for Small Business Owners. Cook, Wade B,
1986. $12.95 paper. Regency Books
Inc. Yourself: How to Profit by Setting up Your Own Corporation.
McQuown, Judith, H. 1981. $6.95 paper. Warner Books
Insurance
Insurance Guide for Small Business. Robinson, Gary. 1983. $32.95
cloth. PSI Research
Legal Matters
The Complete Legal Guide for Your Small Business. Adams, Paul.
1982. $19.95 cloth. Ronald Press
Estate Planning for Owners of Small Business. Hamline University
Advanced Legal Staff. 1986. $47.70 paper. Hamline Law
Legal Handbook for Small Business. Lane, Marc. 1978. $15.95.
AMACOM
The Legal Start-Up Kit. Edwards. Paul and Sarah. 1983. $11.45.
Home Enterprises Unlimited
Making the Law Work for You: A Guide for Small Business. Rice,
Jerome S., and Libbey, Keith. 1980. $10.95 cloth; $4.95 paper.
Contemporary Books
The Small Business Legal Advisor. Hancock, William A. 1986. $9.95
paper. McGraw-Hill
Small Business Legal Handbook. Friedman, Robert. 1985. $49.95
cloth. Enterprise Del
Marketing
Low Cost Market Research: Guide for Small Business. Gorton, Keith,
and Carr, Isobel, 1983. $26.95 cloth. Wiley
Practical Marketing for Your Small Retail Business. Brannen, William
H. 1981. $16.95 cloth; $7.95 paper. Prentice-Hall
Profitable Sales Management & Marketing for Growing Businesses.
Calvin, Robert J. 1984. $31.95 cloth. Van Nos Reinhold
The Secrets of Practical Marketing for Small Business. Holtz, Herman.
1982 $16.95 cloth; $7.95 paper. Prentice-Hall
Start Your Own Store: Managing, Merchandising, and Evaluating.
Packard, Sidney, and Carron, Alan J. 1982. $19.95 cloth. Prentice-
Hall
Successful Marketing for Small Business. Cohen, William A., and
Reddick, Marshall E. 1981. $17.95 cloth. AMACOM
Pensions
Small Business Pensions Plans. Martin, Thomas J. 1982. $15.95
cloth. HR&W
Successful Pension Design for the Small to Medium Size Business.
Slimmon, Robert F. 1980. $69.50 cloth, Institute for Business Planning
Promotion and Public Relations
How to Promote Your Business. Hathaway-Bates, John. 1981. $9.25
paper. Asigan Ltd.
The Publicity and Promotion Handbook: A Complete Guide for Small
Business. Carlson, Linda. 1981. $19.95 cloth. CBI Publishers
Successful Public Relations Techniques. Kadon, Ann, and Kadon,
John. 1976. $5.00 paper. Modern Schools
Purchasing
Effective Purchasing and Inventory Control for Small Business. Dollar,
William E. 1983. $22,95 cloth. CBI Publishers
Security
Preventing Crime in Small Business. Clark, Douglas L.; Ramey,
Emmett--Editor. 1984. $32.95 paper. PSI Res
Security for Small Businesses. Berger. David. 1981. $15.95 cloth.
Butterworth
The Small Business Security Handbook. Keogh, James E. 1980.
$15.95 cloth; $7.95 paper, Prentice-Hall
Small Business, General
Beyond Survival: A Business Owner's Guide for Success. Danco,
Leon A. 1982. $19.95. Prentice-Hall
Be Your Own Boss: A Step-by-Step Guide to Financial Independence
Through Your Own Small Business. Shilling, Dana. 1983. $14.95
cloth, Morrow
Decision Making for Small Business Management. Young, Jerrald F.
1982. $15.50 cloth. Krieger
The Economics of Small Business. Brock, William A.; Evans, David
S. 1986. $35.00 cloth. Holmes & Meier
Effective Small Business Management. Hidgetts, Richard M.; Kuratko,
Donald, 1986, $22.50 cloth. Academic Press
The Encyclopedia of Small Business Resources: Everything You
Need to Know to Help Your Business Prosper. Gumpert. David;
Timmons, Jeffrey. 1984. $9.95 paper, Harper-Row
Getting Started. 2nd edition. 1982, $14.95 cloth, Self Counsel Press
Handbook for a Small Office. Wood, Pauline. 1982. $8.95 cloth.
Dorrance
Have You Got What it Takes? Mancuso, Joseph R. 1982. $16.95
cloth; $7.95 paper, Prentice-Hall
Honest Business. Phillips, Michael, and Rasberry, Salli. 1981. $10.00
cloth; $6.00 paper. Random House
How to Improve the Profits of any Small Business. Carlson, Dick.
1981. $25.00 cloth. Public Service
How to Make Money in Your Own Small Business. Metcalf, Bunn,
1981. $17.00 cloth; $19.00 paper. Reston
The Independent Woman. Wisely, Rae, and Sanders, Gladys. 1981.
$8.95 cloth, J. P. Tarcher
How to Set Up an Effective Filing System. Taylor, Mary Sue. 1981,
cloth. National Association of Credit Management
In Business for Yourself. Goldstein. Jerome. 1982. $12.95 cloth; $6.95
paper. Scribner
Making it on Your Own. Feingold, Dr. S. Norman, and Perlman, Dr.
Leonard G. 1981. $12.50 cloth. Acropolis Books
Managing Your Small Business. Justis, Robert T. 1981. $24.95 cloth.
Prentice-Hall
The Money Manager. Edwards, Paul and Sarah, 1983. $ 14.95,
Home Enterprises Unlimited.
Moonlighter's Manual. Swantek, John, 1982. $14.95 paper. Moonlight
Press
New Venture Creation: A Guide to Small Business Development.
Timmons, Jeffrey A. 1985. $30.95 paper. Irwin
Profit-Line Management: Managing a Growing Business Successfully.
Holtz. Herman R. 1981. $17.95 cloth, AMACOM
Profit Secrets for Small Business. Stevens, Mark. 1983. $14.95
paper. Reston
Running Your Own Show: Mastering the Basics of Small Business.
Curtin, Richard T. 1982. $17.95 cloth; $3.95 paper. John Wiley
Run Your Own Retail Store. Burstinger, Irving. $19.95 cloth; $22.95
paper. Prentice-Hall
Sell More and Spend Less. Martin, Thomas J, 1980. $15.95 cloth.
HR&W
Setting Up Shop. Smith, Randy Baca. 1982. $21.95 cloth; $6.95
paper, McGraw-Hill
Small Business: Look Before You Leap. 2nd edition. Mucciolo Louis.
1981. $8.95 paper. Arco
Small Business Management. 2nd edition. Pickle, H. D., and
Abrahson, R. L. 1981. $25.95 cloth. Wiley
Small Business Management: A Guide to Entrepreneurship. Siropolis,
Nicholas C. 1985. $30.95 cloth, HM Soft-Ref Division
Small Business Management: How to Start and Stay in Business.
Stillman, Richard J. 1982. $18.95 cloth; $10.95 paper, Little, Brown
Small Business Management: Operations and Profile. Tootelain, D.
H., and Gaedeke, R. M. 1980. $24.95 cloth. Scott, Foresman
Small Business Management: A Practical Approach. 2nd edition,
Sullivan, Daniel J., and Lane, Joseph F. 1983. William C. Brown
Small Business Survival Guide: Sources of Help for Entrepreneurs.
Mancuso, Joseph R. 1980, $9.95 paper, Prentice-Hall
Small Firms Growth & Development. Scott; Gibb; Faulkner; Lewis,
1986. $35.00 cloth. Gower Pub Co
Small Time Operator: How to Start Your Own Small Business, Keep
Your Books,Pay Your Taxes, and Stay Out of Trouble. Rev. edition,
Kamoroff, Bernard.1983. $8.95 paper. Bell Springs Publishers
Starting and Managing the Small Business. Kuriloff, Arthur, and
Hemphill, John, Jr. 1983. $22.95 cloth. McGraw-Hill
Successful Management Strategies for Small Business. Krentzman,
Harvey C. 1981. $13.95 cloth; $6.95 paper. Prentice-Hall
Successful Small Business Management. 3rd edition, Tate, Curtis E.,
Jr.; Megginson, Leon C., and Scott, Charles R., Jr. 1982. $22.50
cloth. Dorsey Survival of the Small Firm. Stanworth, John; Watkins,
D.; Curran, J. 1986. $24.95 cloth. Gower Publishing Co
Sweat Equity: What it Really Takes to Build America's Best Small
Companies--By the Guys Who Did It. Smith, Geoffrey; Brown, Paul B.
1986. $17.95 cloth. S&S
Thirty-Six Small Business Mistakes and How to Avoid Them. Stevens,
Mark. 1982. $4.95 paper. Prentice-Hall
The Time Manager. Edwards, Paul and Sarah. 1983. $6.20. Home
Enterprises Unlimited Up Your Organization. Dible, Donald. 1981,
$10.00. Reston Untold Facts about the Small Business Game.
Blagrove, Luanna C. 1980 $24.95 cloth; $19.95 paper. Blagrove
Publications
When Your Name Is on the Door. Brodie, Earl D. 1981, $24.95 cloth,
Books in Focus
Specific Home-Based Businesses
Cashing in on Booking. Baker, Nancy C. 1982. $8.95 paper.
Contemporary Books
Cater from Your Kitchen. Blanchard, Marjorie P. 1981. $8.95 paper.
Bobbs-Merrill
Clowns, Clients, and Chaos: Starting a Hometown Talent Agency for
Fun and Profit. Elliott, Tom. 1983. $17.95 paper. TEP
A Complete Guide to Marketing Magazine Articles. Newcomb,
Duane, 1975. $9.95 cloth. Writer's Digest Books
Consulting: The Complete Guide to a Profitable Career. Kelley,
Robert E. 1981. $17.95 cloth, Scriber's
The Corner Grocery Store. Otten, Catherine. 1980. $4.95 paper. Tech
Data
Family Day Care. Squibb, Betsy, 1980. $10.95 cloth, Harvard
Common Press
Financial Security and Independence through a Small Business
Franchise. Rev. edition. Scherer, Daniel J. 1982. $3.50 paper. Pilot
Books
Flea Market Handbook. Miner, Robert G. 1981, $7.95 paper.
Berkshire Traveller
Freelance Writing for Profit. Boeschen, John. 1982, $6.95 paper. St.
Martin's Press
How to be a Freelance Photographer. Schwartz, Ted. 1980, $4.95
paper. Contemporary Books
How to be a Successful Housewife Writer. Shimberg, Elaine Fantle.
1979. $10.95 cloth. Writer's Digest Books
How to Become a Successful Consultant in Your Own Field. Bermont,
Hubert. 1978. $20.00 spiral bound. Bermont Books
How to Become Wealthy Publishing a Newsletter. Mall, E. Jane. 1983.
$17.50 paper. International Wealth
How to Create and Market a Successful Seminar or Workshop.
Shenson, Howard L, 1981, $27.00 cloth. Bermont Books
How to Earn $25,000 a Year or More Typing at Home. Drouillard,
Anne, and Keefe. William F. 1973. cloth, Frederick Fell
How to Set Up and Run a Successful Typing Service. Goodrich,
Donna, 1983. $8.95 paper. Wiley
How to Start & Manage a Dance Fitness Business. Holt. Linda. 1984.
Paper. Strode
How to Start and Run a Successful Home Typing Business. Glenn,
Peggy, 1980. $14.95 paper. Aames-Allen
Start & Run a Profitable Home Typing Business. Aliaga, Barbara,
1984. $9.95 paper. ISC Pr
How to Start Your Own Secretarial Services Business at Home.
Kozlow, S. G. 1980. $12.95 cloth. SK Publications
Profitable Part-Time Full-Time Freelancing. Rees, Clair. 1980. $10.95
cloth, Writer's Digest Books
Publishing Newsletter. Hudson, Howard Penn, 1982, $16.95 cloth.
Charles Scribner's Sons
Start and Run a Successful Beauty Parlor. Poque, Paul. 1983. Paper.
Self Counsel Press
Start and Run a Successful Video Business. Loh, Stan. 1983. $3.95
paper. Royal Court
Successful Free-Lancing. Faux, Marian. 1982. $11.95 cloth. St.
Martins Press
Suggestions for Making Money Addressing and Stuffing Envelopes.
Doyle, A. C. 1983. $9.95 paper. Center Self
Suggestions for Starting a Business from Businesses that Are Going
Out of Business. Doyle, A. C. 1983. $16.95 paper. Center Self
Thirty-Six Thousand Dollars a Year in Your Own Home Merchandising
Business. Masser, Darry. 1982, $4.95, Prentice-Hall
Turn Your Kitchen into a Goldmine. Howard, Alice. 1981. $12.95 cloth.
Harper and Row
Women Working at Home: The Homebased Business Guide and
Directory. Behr, Marion. 1981. $12.95 paper. WWH Press
You Can Sell Your Photos. Scanlon, Henry. 1980. Cloth. Harper and
Row
Magazines
Family Circle. Monthly. 488 Madison Avenue, New York, NY 10022.
In Business. Monthly. Box 323, 18 South Seventh Street, Emmaus, PA
18049
Inc. Monthly. 38 Commercial Wharf, Boston, MA 02110.
Money. Monthly. 3435 Wilshire Blvd., Los Angeles, CA 90010.
The Mother Earth News. Monthly. P.O. Box 70, Hendersonville, NC
28791.
Mothering. Monthly. P.O. Box 2046, Albuquerque, NM 87103.
Nation's Business. Monthly. 1615 H Street, NW, Washington, DC
20062.
Salesman's Opportunity. Monthly. Suite 1405, 6 North Michigan,
Chicago, IL 60602.
Selling Direct. Monthly. 6255 Barfield Road, Atlanta, GA 30328.
Venture. Monthly. 35 West 45th Street, New York, NY 10036.
The Writer. Monthly. 8 Arlington Street, Boston, MA 02116.
Writer's Digest. Monthly. 9933 Alliance Road, Cincinnati, OH 45242.
Newsletters
Alliance. Quarterly. National Alliance of Homebased Businesswomen,
P.O. Box 95, Norwood, NJ 07648.
Art Marketing Letter. 10 issues per year. R. Lubow Presentations,
2282 Highway MM, Oregon, WI 53575.
Behind Small Business. 10 issues per year. Dona Risdall, P.O. Box
37147, Minneapolis, MN 55431.
Boardroom Reports. 26 issues per year. 500 Fifth Avenue, New York,
NY 10110.
Business Mailers Review. 24 issues per year. Van H. Seagraves,
1813 Shepherd St., NW, Washington, DC 20011.
The Business Owner. Monthly. 383 South Broadway, Hicksville, NY
11801.
The Business Writer. Twice monthly. Lawrence Ragan
Communications, 407 S. Dearborn, Chicago, IL 60605.
The Crafts Report. 11 issues per year. 700 Orange Street,
Wilmington, DE 19899.
CBS Washington Alert. Monthly. General Business Services, 51
Monroe Street, Rockville, MD 20850.
DEVA Newsletter. Box C, Burkittsville, MD 21718.
Homebased Entrepreneur Newsletter. J. Esters-Brown Publications,
P.O. box 19036, Chicago, Il, 60619.
The INKLING. Monthly. INKLING Publications, P.O. Box 128,
Alexandria, MN 56308.
Micro Moonlighter. Monthly. J. Norman Goode, 2115 Bernard Ave.,
Nashville, TN 37212.
Mind Your Own Business At Home. Bimonthly. P.O. Box 14850,
Chicago, IL 60614.
National Home Business Report. Bimonthly. P.O. Box 10423,
Springfield, MO 65808.
The Newsletter. Bimonthly. League of N.H. Craftsmen, 205 N. Main
Street, Concord, NH 03301.
Open Chain. Monthly. Fiber Designs, P.O. Box 2634, Menlo Park, CA
94025.
PHOTOLETTER. 22 issues per year. Osceola. WI 54020.
The Professional Report. Monthly. 321 Harwood Building, Scarsdale,
NY 10583.
Pro-To-Type. Quarterly. Peggy Glenn, 924 Main Street, Huntington
Beach, CA 92648.
The Roper Report. Monthly. P.R. Associates, #3 Malaga Cove Plaza,
Box 844, Palos Verdes Estates, CA 90274.
Sharing Barbara's Mail. Bimonthly. Artisan Crafts, P.O. Box 10423,
Springfield, MO 65808.
Small Business Report. Monthly. 477 Lighthouse Avenue, Monterey,
CA 93940.
Tax Angles. Monthly. 901 N. Washington Street, Alexandria, VA
22314.
The Woman's Advocate. Monthly. 3426 American River Drive, Suite 4
Sacramento, CA 95825.
Words At A Stroke. Quarterly. 394 Cakes Blvd., San Leandro, CA
94577.
WP News. Bimonthly. 211 East Olive #210, Burbank CA 91502.
Associations
Associations are often a good source of information and advice. They
publish books, magazines, and newsletters and hold national
meetings for home-based business owners.
American Craft Council
401 Park Avenue
New York, NY 10016
212-696-0710
American Federation of Small Businesses
407 South Dearborn
Chicago, IL 60608
312-427-0209
American Home Sewing Council
150 West 20th Avenue
San Mateo, CA 94403
415-341-7441
American Society of Artists
1297 Merchandise Mart Plaza
Chicago, IL 60654
312-751-2500
American Yarn Spinners Association
601 W. Franklin Avenue
Box 99
Gastonia, NC 28052
704-867-7201
Association of Telephone Answering Service
1345 Avenue of the Americas
New York, NY 10105
212-586-4050
Center for Entrepreneurial Management
83 Spring Street
New York, NY 10012
212-925-7304
Cottage Industry Miniatures Trade Association
Box 2603
Lakewood, OH 44107
Council of Smaller Enterprises
690 Union Commerce Building
Cleveland, OH 44115
216-621-3300
Direct Selling Association
1730 M Street, Suite 610
Washington, DC 20036
202-293-5760
Handweavers Guild of America
65 Lasalle Road
West Hartford, CT 06107
203-233-5124
H.O.M.E.
P.O. Box 31446
San Francisco, CA 94131
Homebased Businesswoman's Network
5 Ceder Hill Rd.
Salem, MA 01970
Independent Computer Consultants Association
P.O. Box 27412
St. Louis, MO 63141
314-567-9708
International Information/Word Processing Association
1015 North York Road
Willow Grove, PA 19090
215-657-6300
National Alliance of Homebased Businesswomen
P.O. Box 95HB
Norwood, NJ 07648
201-768-7829
National Association for the Cottage Industry
P.O. Box 14460
Chicago, IL 60614
312-472-8116
National Association for Public Continuing and Adult Education
1201 16th Street, NW
Washington, DC 20036
202-833-5486
National Association for the Self-Employed
P.O. Box 345749
Dallas, TX 75234
800-255-9626 (in Texas: 800-442-4733)
National Association of Professional Consultants
20121 Ventura Blvd., Suite 227
Woodland Hills, CA 91364
213-703-6028
National Association of Women Business Owners
2000 P Street, NW
Washington, DC 20036
202-338-8966
National Business League
4324 Georgia Avenue, NW
Washington, DC 20005
202-638-3411
National Federation of Independent Business
150 West 20th Avenue
San Mateo, CA 94403
415-341-7441
National Needlework Association
230 Fifth Avenue
New York, NY 10001
212-685-1646
National Small Business Association
1604 K Street, NW
Washington, DC 20006
202-296-7400
National University Extension Association
One Dupont Circle, Suite 360
Washington, DC 20036
202-659-3220
National Writers Club
1450 South Havana, Suite 620
Aurora, CO 80012
303-751-7844
Newsletter Association of America
1341 G Street, NW
Washington, DC 20045
202-347-5220
Rural American Women
1522 K Street, NW, Suite 700
Washington, DC 20005
Small Business Foundation of America
69 Hickory Drive
Waltham, MA 02154
Smaller Manufacturers Council
399 Boulevard of the Allies
Pittsburgh, PA 15222
412-391-1622
Society of Professional Journalists
840 North Lake Shore Drive. Suite 801W
Chicago, IL 60611
312-649-0060
United Federation of Small Business
4817 Palm Avenue, Suite A
Box 936
La Mesa, CA 92041
714-464-0746
Publishers Names and Addresses
If a publisher is not listed, check with your local bookstore.
Aames-Allen Publishing Company
924 Main St.
Huntington Beach, CA 92648
714-536-4926
Academia Press
P.O. Box 125
Oshkosh, WI 54901
414-235-8362
Acropolis Books
2400 17th St., NW
Washington, DC 20009
202-387-6805
Addison-Wesley
Distribution by: Matrix Publications
27 Benefit St.
Providence, RI 02904
401-421-2068
AMACOM
135 W. 50th St.
New York, NY 10020
212-586-8100
American Classical College Press
P.O. Box 4526
Albuquerque, NM 87106
505-843-7749
American Institute of CPAs
1211 Avenue of the Americas
New York, NY 10036
212-575-6200
Andrews and McMeel, Inc.
4400 Johnson Drive
Fairway, KS 66205
913-362-1523
Arco Publishing
215 Park Ave., South
New York, NY 10003
212-777-6300
Argus Communications
One DLM Park
Box 5000
Allen, TX 75002
214-247-6300
Ballantine Books
400 Hahn Rd.
Westminster, MD 21157
212-751-2600 (NY Office)
Berkshire Traveller Press
Pine Street
Stockbridge, MA 01262
413-298-3636
Bermont Books
815 15th St., NW
Suite 1108
Washington, DC 20005
202-737-6437
Betterway Publications
c/o Berkshire Traveller Press
Pine Street
Stockbridge, MA 01262
413-298-3636
Bibliotheca Press
P.O. Box 98378
Atlanta, GA 30359
404-588-1328
Bobbs-Merrill Company
4300 W. 62nd St.
Indianapolis, IN 46468
317-298-5400
Barnes and Noble Books
10 E. 53rd St.
New York, NY 10022
212-593-7000
Bell Springs Publishers
P.O. Box 640
Laytonville, CA 95454
709-984-6746
Books in Focus
160 E. 38th St.
Suite 31B
New York, NY 10016
212-490-0334
Brown, William C.
2460 Kerper Blvd.
Dubuque, IA 52001
319-588-1451
Business Sale Institute
170 Park Center Plaza
Suite 202
San Jose, CA 95113
408-286-4850
Butterworth Publications
10 Tower Office Park
Woburn, MA 01801
617-933-8260
CBI Publishing Company
51 Sleeper St.
Boston, MA 02210
617-426-2224
Chilton Book Company
School and Library Services
Chilton Way
Randor, PA 19089
215-687-8200
Contemporary Books
180 N. Michigan Ave.
Chicago, IL 60601
312-782-9181
Crown Publications
1 Park Ave.
New York, NY 10016
212-532-9200
David & Charles, Inc.
P.O. Box 57
North Pomfret, VT 05053
802-457-1911
Delmar Publishing Company
7625 Empire Drive
Florence, KY 41042
606-525-6600
Deseret Book Company
40 E. South Temple
P.O. Box 30178
Salt Lake City, UT 84130
801-534-1515
Devin-Adair Company
143 So. Beach Ave.
Old Greenwich, CT 06870
203-637-4531
Dilithium Press
11000 S.W. 11th St.
Beaverton, OR 97005
503-646-2713
Dolphin Books
501 Franklin Ave.
Garden City, NY 11530
516-294-4561
Dorrance and Company
828 Lancaster Pike
Bryn Mawr, PA 19010
215-527-7880
Dorsey Press
1818 Ridge Rd.
Homewood, IL 60430
312-798-6000
Doubleday and Company
501 Franklin Ave.
Garden City, NY 11530
516-294-4561
Enterprise Del
725 Market St.
Wilmington, DE 19801
302-654-0110
Farnsworth Publishing Co.
78 Randall Ave.
Rockville Center, NY 11570
516-536-8400
Fell Publications
386 Park Ave., South
New York, NY 10016
212-685-9017
Goldberg, J. M.
1735 K St., NW
Suite 200
Washington, DC 20006
Greene Press
Fessenden Rd. at Indian Flat
P.O. Box 1000
Brattleboro, VT 05301
802-257-7757
Grosset and Dunlap
51 Madison Ave.
New York, NY 10010
212-689-9200
Gustafson House
GHS Sales
Dept. R-01
P.O. Box 299
Ft. Calhoun, NE 68023
Harbor Publishing
c/o EMC Publishing
300 York Ave.
St. Paul, MN 55101
415-775-4740 (CA office)
Harper-Row Publishers
Orders to: Keystone Industrial Park
Scranton, PA 18512
212-593-7000 (NY office)
Harvard Common Press
c/o Independent Publishers Group
David White, Inc.
One Pleasant Ave.
Port Washington, NY 11050
612-772-6842
Hayden Book Company
50 Essex St.
Rochelle Park, NJ 07662
201-843-0550
Home Enterprises Unlimited
677 Canyon Crest Drive
Sierra Madre, CA 91024
213-355-0800
Houghton Mifflin Company (HM)
Wayside Road
Burlington, MA 01803
617-272-1500
HR&W
8 Madison Ave.
New York, NY 10017
212-872-2000
Institute for Business Planning
IBP Plaza
Englewood Cliffs, NJ 07632
201-592-2034
Institute for Economic and Financial Research
P.O. Box 4526
Albuquerque, NM 87196
505-843-7796
Institute of Industrial Engineers
25 Technology Park/Atlanta
Norcross, GA 30092
404-449-0460
International Publications Service
114 E. 32nd St.
New York, NY 10016
212-685-9351
International Wealth Success
24 Canterbury Rd.
Rockville Center, NY 11570
516-766-5850
Irwin, Richard D.
1818 Ridge Rd.
Homewood, IL 60430
312-798-6000
Krieger Publishing Company
P.O. Box 9542
Melbourne, FL 32901
305-724-9542
Lexington Books
c/o D.C. Heath and Company
125 Spring St.
Lexington, MA 02173
617-862-6650
Liberty Publishing Company
50 Scott Adam Rd.
Cockeysville, MD 21030
301-667-6680
Lifetime Learning Publications
10 Davis Drive
Belmont, CA 94002
415-595-2350
Little, Brown and Company
200 West St.
Waltham, MA 02154
617-890-0250
McGraw-Hill Book Company
1221 Avenue of the Americas
New York, NY 10020
212-997-1221
Mississippi, University of
Bureau of Business and Economic Research
University, MS 38677
601-232-7481
Modern Schools
4225 N. Brown Ave.
Scottsdale, AZ 85251
602-945-1832
Moonlight Press
611 Pawling Ave.
Troy, NY 12180
Morrow, William and Company
Wilmor Warehouse
6 Henderson Dr.
West Caldwell, NJ 07066
212-889-3050 (NY office)
National Association of Credit Management
Book Editing Dept.
475 Park Ave., So.
New York, NY 10016
212-578-4431
National Textbook Company
4255 Touhy Ave.
Lincolnwood, IL 60646
312-679-4210
New Century Books
220 Old New Brunswick Rd.
Piscataway, NJ 08854
201-981-0820
Norton, W. W. and Company
500 Fifth Ave.
New York, NY 10110
212-354-5500
Padre Productions
P.O. Box 1275
San Luis Obispo, CA 93406
805-543-5404
Para Publishing
c/o Baker & Taylor
50 Kirby Ave,
Sommerville, NJ 08876
805-968-7277 (CA office)
Petrocelli Books
1101 State Rd.
Princeton, NJ 08540
609-924-5851
Pilot Books
347 Fifth Ave.
New York, NY 10016
212-685-0736
Playboy Paperbacks
1633 Broadway
New York, NY 10019
212-245-9160
Prentice-Hall
Box 500
Englewood Cliffs, NJ 07632
201-592-2000
Profit Ideas
8361 Vickers St.
Suite 304
San Diego, CA 92111
PSI Research
1287 Lawrence Station Rd.
Sunnyvale, CA 94086
408-745-7093
Public Service Publications
1523 W. 8th St.
Los Angeles, CA 90017
213-484-1088
Quill
105 Madison Ave.
New York, NY 10016
Random House
400 Hahn Rd.
Westminster, MD 21157
212-751-2600 (NY Office)
Reston Publishing Company
Distributor: Prentice-Hall
Box 500
Englewood Cliffs, NJ 07632
703-437-8900 (Reston Company office)
Ronald Press
605 Third Ave.
New York, NY 10158
212-850-6418
Royal Court Reports
P.O. Box 927
Aberdeen, MS 39730
Sams, Howard W. and Co.
4300 West 62nd St.
Indianapolis, IN 46206
317-298-5400
Scott, Foresman and Company
1900 E. Lake Ave.
Glenview, IL 60025
312-729-3000
Scribner, Charles and Sons
597 Fifth Ave.
New York, NY 10017
212-486-2703
Self Counsel Press
1303 N. Northgate Way
Seattle, WA 98133
206-522-8383
Sharratt and Company
P.O. Box 2171 SGB
Littleton, CO 80161
Simon and Schuster
1230 Avenue of the Americas
New York, NY 10020
212-245-6400
SK Publications
7149 Natalie Blvd.
Northfield Center, OH 44067
Small Business Publications
Box 5SC
800 Beares Way
Hyannis, MA 02601
Sterling Publishing Company
2 Park Ave.
New York, NY 10016
212-532-7160
St. Martin's Press
175 Fifth Ave.
New York, NY 10010
212-674-5151
Tech Data Publications
6324 W. Fond Du Lac Ave.
Milwaukee, WI 53218
Till Press
P.O. Box 27816
Los Angeles, CA 90027
Transatlantic Arts, Inc.
88 Bridge Rd.
Central Islip, NY 11722
516-234-0055
Universal Development Publishers
2855 Velasco Lane
Costa Mesa, CA 92626
714-540-5452
Van Nostrand Reinhold
c/o: Lepi Order Processing
7625 Empire Dr.
Florence, KY 41042
212-265-8700 (NY office)
Warner Books
c/o Independent News Company
75 Rockefeller Plaza
New York, NY 10019
212-484-8000
Weybridge Publishing Company
16911 Brushfield Dr.
Dallas, TX 75248
214-233-1151
Wiley and Sons (Wiley-Interscience)
605 Third Ave.
New York, NY 10158
212-850-6418
Witt, Bud
P.O. Box 2527
4212 W. Olive
Fullerton, CA 92633
Writer's Digest Books
9933 Alliance Rd.
Cincinnati, OH 45242
513-984-0717
WWH Press
P.O. Box 237
Norwood, NJ 07648
201-548-7524
