In plain English, the author explains what it took to become a "self-made millionaire" before the age of 40. Not by means of a trust fund, large inheritance or winning the lottery, but by using basic investing techniques, a good financial team and some risk in starting a business and purchasing parcels of real estate. This will be explained in his focused, prove and simple to use workbook for wealth. He takes you through 105 steps his readers need to consider in preparing for their own wealth building. His "dos"and "don'ts" cut straight through the mystery most readers have regarding insurance goal setting, basic spending, investing, taxes, starting a business, real estate investments and retirement planning. His ideas can be utilized each year in annual family financial meetings or for a lifetime!

THE MUNICIPAL BUSINESS SYSTEM VIA THE ART OF FULL DISCLOSURE The above titled Book is intended to change the way local governments do NOT do "business". It is predicated on and dedicated to an achieved fact: There is NO compelling reason why cities, counties and government special districts cannot be run better than private businesses are alleged to operate. Local Government can be superior! Further, there is no reason for municipal services to be gutted as is being done and advocated, and/or “outsourced” for ideological and unknown undocumented “cost-saving” reasons. It is time local government defended itself against massive misinformation and lack of supporting data. Cities can, and should be “run like a business”. This Book details the adaptation of corporate “line-of-business profit & loss” corporate accounting to municipal services.

The MUNICIPAL BUSINESS SYSTEM, explained in detail in this Book, has provided billions of new revenues to 250+ governments. Better yet, those monies were retrieved from those improperly benefitting from tax-supported direct benefit services. Previously, influential persons and organizations were subsidized by taxes paid by everyone. By providing a highly detailed inventory of services, then full costing information for each to the public and their elected representatives, huge amounts of tax monies were repatriated. Those monies were diverted from those who should pay fees, and returned to pay for services provided to the community at large. Thus Police, Fire, EMS, parks, recreation, library, street maintenance, and agreed-to social services were resuscitated. Through the MUNICIPAL BUSINESS SYSTEM process the tax and fee-paying public is provided detailed full disclosure of revenue, cost-of-service, and quality information for the hundreds of local services provided by most cities and counties. And choice if, when, how, and quantity provided. Thus re-inventing the manner in which taxes are used and service levels defined.

At last, there is a SYSTEM to utilize computerization capabilities fully to provide a rationale and reasons for not cutting municipal budgets or privatizing local services, and thus destroying local government, its protections and services. Importantly, taxes paid by all can be utilized solely to finance services benefitting ALL, not subsidizing just the few to retain special local service benefits solely for personal, corporate, or business purposes, at the expense of the community at large.

The Author utilized his decades of experience and knowledge acquired in-the-trenches to develop, refine, and apply the MUNICIPAL BUSINESS SYSTEM. He now shares with others what was labored over for 40 years of development by a corps of dedicated municipal employees, and ultimately with a brilliant group of financial analysts and CPAs, who designed and implemented the detailed highly sophisticated but simply computerized MUNICIPAL BUSINESS SYSTEM. Then Ayres taught the "how" at three major universities for 15 years. The Book provides sufficient textual overview, explanation, specific illustrations, examples, and details to know and control the cost of all services throughout the entirety of local - and maybe even state - governments.

Douglas W. Ayres, MPA, LLD spent eight years with the University of Chicago's National Governmental Center (PAS) conducting scores of consulting engagements around the U.S., Canada and in Venezuela. He served as Town Clerk/Assistant Town Manager of Salem, Virginia; City Manager of Melbourne, Florida (Cape Canaveral); City Treasurer/Assistant City Manager, then City Manager of Salem, Oregon. As City Manager of Inglewood, California he installed the computerized MUNICIPAL BUSINESS SYSTEM. As a USC Graduate School Professor he taught Public Finance for 15 years, and for 25 years spread the SYSTEM to 250+ local governments via consulting firms - DWA, Inc.; Management Services, Inc. (MSI); and Ayres & Ayres, Inc. On retirement, Revenue Cost Specialists (RCS) succeeded Doug, further developing the MUNICIPAL BUSINESS SYSTEM and its software as specifically presented and then dissected in CONSUMER GOVERNMENT VIA THE ART OF FULL DISCLOSURE. The book can be purchased for $17.48 at www.bookstore.trafford.com or at www.consumergovernment.com or in 8½ x 11” spiral lay-flat for $40 from Douglas W. Ayres, 10 Thunder Road, Sedona, AZ 86351-9205 928/284-9306 or 928/202-0222 or FAX 928/284-1855 PM SHORT ARTICLE

. Alphabetical appendix, bibliography and glossary of terminology . Defining delegated authority and exercising its power in the government of Canada . The history of accounting and the definition of GAAP . Pivotal individuals and organizations in the Canadian government . Budgetary control at three levels and classification and coding . The theory of accounting, the accounting cycle and the use of accounts . Analyzing, journalizing, and posting business transactions . Routine checks of arithmetical accuracy and accrual accounting versus appropriation accounting . Closing the ledger and the financial statements . Banking activities and payroll accounting . Processing cash payments and receipts . Processing purchases of merchandise and sales on credit . End-of-period adjustments and completing the accounting cycle . Financial analysis and selected unusual topics . Case studies, problems, projects, quizzes and their suggested solutions

The Complete Financial Advisor- Creating Exceptional Careers for Financial Advisors! The 7 Steps to Becoming a Complete Financial Advisor in Today's marketplace are the cornerstone to this book. This is a "how to" career book for someone considering a career as a financial advisor, someone having just begun their career as an advisor, or an advisor struggling to build a successful career and become a million dollar producer!

This book can help you become a better advisor today! The book discusses the 3 primary steps in building a million dollar practice-the advisor, the client, and the practice-and the keys to gaining the rewards a career as an advisor can bring. As an advisor you need to be in the right channel for your personality and selling style; when prospecting, you need to know what type of client to look for, where they are, and what attracts them to an advisor, and then you need to build the office/practice environment that the high net worth client expects- "The Concierge Level practice"!

The book also discusses marketing strategies, referral strategies, and professional designations. Get "in the zone", revitalize and reenergize your career, and look forward to getting to work each and every day!

Don't be part of the more than 80% of advisors that fail after 4 years and start being part of the top 20% that succeed! Get the rewards from life that you deserve with a successful career as a Complete Financial Advisor!

Business franchises succeed and go it alone small business fail because of one factor- they have a business plan and they "don't wing it!" This book gives today's advisor a business plan for success! Stop "winging it" and become a Complete Financial Advisor today!

In plain English, the author explains what it took to become a "self-made millionaire" before the age of 40. Not by means of a trust fund, large inheritance or winning the lottery, but by using basic investing techniques, a good financial team and some risk in starting a business and purchasing parcels of real estate. This will be explained in his focused, prove and simple to use workbook for wealth. He takes you through 105 steps his readers need to consider in preparing for their own wealth building. His "dos"and "don'ts" cut straight through the mystery most readers have regarding insurance goal setting, basic spending, investing, taxes, starting a business, real estate investments and retirement planning. His ideas can be utilized each year in annual family financial meetings or for a lifetime!

This book aims to enhance the ability of students to apply and critically evaluate modern management accounting concepts, by positioning them as the decision-maker in a diverse series of case scenarios. The second edition of this book has been expanded to include a total of 53 cases split into four sections. The first three sections are relatively short 'concise' cases and problems, and the last section is comprised of 'integrative' cases which cover a wide range of management accounting concepts. The text covers traditional topics from cost accounting, decision-making and performance measurement, as well as newer developments in managerial accounting including activity-based management, just-in-time, cost-of-quality analysis, target-costing, product design evaluation, service-system design evaluation and compensation-system design.

This book is suitable for intermediate and advanced management accounting courses at either undergraduate or postgraduate levels. All of the cases and problems in this book have been extensively field-tested by the authors, in particular on MBA courses they have team-taught.