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Major Project Simon Baker- Baker Business Solutions Incorporated (BBSI)  
Simon Baker was a very inquisitive child growing up. He was a great student in school and always asked a lot of questions. While growing up he was a typical American guy and enjoyed soccer and golf. But once Simon was given a computer for his 12th birthday he fascinated with electronics. He like everyone else enjoyed playing on the computer but his curiosity went a little further. He opened up his computer to see how it actually worked. He opened up his laptop, computer and cellphone to see how the electronics worked on the inside. His parents were frustrated at first, but when they saw his interest was in how they worked and not just being mischievous, they encouraged him in electronics. 
Simon enrolled in a computer class in high school and became certified in Microsoft Office. During his summers while he was in high school, He worked for a local computer store in the small town they lived near. While he was just the receptionist and provided customer service, when it was slow the owner would teach him about how a computer worked. When it came time to apply for college, He knew what he wanted to major in computer science at the University of Maryland. His long term desire was to own his own computer consulting business and help clients set up their computer networks and all their computer needs. 
After earning undergraduate degree, Simon got a job a local bank as an IT troubleshooter. He learn a lot but still wanted to own his own business. So after five years at the local bank, He began his own computer consulting business. While doing computer consulting for the past five years has been successful, many of the company’s clients wanted to purchase the computer equipment from the business as well. So recently BBSI has begun offering computer equipment as well as consulting services. So now the company offers computer consulting and computer equipment to small businesses. (Hint-remember you will record these two revenues differently because one is a service and one is merchandise!)
After several years of running a successful small business BBSI has the following balance sheet shown below. Simon did not get an MBA so he does not know how to do that much accounting. He has found out that you recently graduated from the Regent University School of Business and Leadership with your MBA. He believes that you have enough experience to help him with his accounting for a few months.

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