Susie Homaker desires to open delivery service called Cookies on Wheels. Baking skills and creativity are her strengths, but she lacks knowledge on how to keep records on money transactions for a business. While she might hire an accountant, she needs to be able to speak the language. Discuss which key accounting practice or principles (e.g., procedural steps, types of accounts, tools, etc.) are going to be important for her to understand and why.