Lists of Business Specific (B to C)

Lists of Business Specific (B to C)

Bakery Shop

This topic discusses concerns of a bakery, either retail or wholesale. The principal concern of the accounting system in a retail bakery is to track prime costs. In a bakery, prime costs are the cost of goods (mostly food and beverages) and the cost of salaries and wages. As a general rule, prime costs should be less than 65 percent of sales.

Beauty Salon

The beauty enhancement industry provides services such as hair cuts, hair coloration, hair permanents, and in some cases, manicures and makeup consultation. It may also provide items for sale such as hair products, facial products, and manicure products.

Building-Material Supplier

Building-material suppliers provide materials to the building industry. The sales could be direct retail to customers or wholesale to large builders.

Business Management Services

This company might provide diverse services which range from business planning and consultation to psychological testing of its clients.


A caterer supplies both goods and services to their clients. The goods provided could be purchased or created in-house. The costs may be tracked by job to accurately measure profitability. Services could be provided by employees or arranged with other subcontractors.


Cemeteries may provide both goods and services. Goods may be sold in the form of burial plots, vaults or urns. Services may include burial preparation and ground maintenance. Some of those services may be performed by employees or subcontractors on a job basis.

Chemical Manufacturing Company

A chemical manufacturing company formulates chemical mixtures to sell to their customers. The mixing process may involve purchasing the raw materials from a retailer or wholesaler, using in-house or contract labor to combine ingredients, and ultimate sale of the finished product to the public, or to another wholesaler.

Commercial Printer

Commercial printing companies provide print services such as printing of business cards or flyers.

Computer and Computer Software Retailer

This type of business sells computer hardware, software, and accessories.

Computer Programming Services

This type of business develops computer software or provides custom technology solutions including systems design and analysis services.

Computer Service Bureau

A computer service bureau sells computer time to its clients. This can include a broad range of services including business analyse is data processing, design, and pre-press translations for large print jobs. Customers are billed based on the amount of time used for different tasks at different times of the day.

Construction Company

A construction company conducts residential and commercial development of unimproved lots. It buys the land, develops the lots, builds and sells the finished structures. These companies could also offer building improvement, remodeling, reconstruction, plumbing, and electrical work.

The construction company is almost always working under contract with a customer. Therefore, tracking costs and time is critical.

Consulting Company

Consulting is a service business that bills customers for the use of the consultant staff expertise. Areas of consulting include computer programming, design analysis, electrical engineering, and business management.

Convenience Stores

Convenience stores combine various retail elements of grocery stores, restaurants, and gasoline pumps. A large variety of items are sold.

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