[IMGCAP(1)]While I was working full-time early in my accounting career, I was also picking up clients that I did on the side, also known as moonlighting.

One of the clients was a franchised ice cream store. I used to go there one night every quarter to record his checkbook transactions into a regular set of accounting books. Today, in one form or another, this would be done on a computer with software such as QuickBooks, but in those days it was written up in ink by hand.

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