Services such as bookkeeping, billing, payroll, and preparation of tax returns and other financial statements may get a big yawn, but when the money starts rolling in, that yawn will turn into a smile. The overhead for accounting services is low. General office equipment such as a computer, scanner, fax, calculator and reams of paper doesn't cost much to acquire and maintain. There isn't much need for advertising because this type of business has many repeat clients and word-of-mouth referrals. Accountants also have the power of setting their prices fairly high because all business practices and individuals have to deal with their taxes sooner or later.