Derk Phelps asked about accounting programs for going to a "for profit operation". Depending on the complexity of the operation, you can also use Quicken. It allows for tracking of transactions, check writing (not required but available) and produces some very good reports. The output can also be directly used as input to several tax preparation packages. In several states around Maryland, The Cooperative Extension Service has provided classes on using Quicken for Farm Operations. In addition to that I use simple spreadsheets to track amount of honey sold by jar size, cost of jars,etc. There's more than one way to handle the books just like there's more than one method of raising bees. Jerry Worrell ([log in to unmask]) Gerard P.Worrell Beekeeper with 25 colonies (410)257-3267 Dunkirk,MD USA Pres. Assoc. of Southern MD Beekeepers Life member MD State Beekeepers Association,VP for Calvert Co.