I am going to start a lawn care business next year, I already have business cards, flyers, membership to local chamber of commerce (for advertising/networking purposes) and some of my own home owners equipment, a crappy line trimmer, and a riding lawn mower with a 42 in deck. I am looking to service mostly residential customers and some small businesses my service area is a college town of about 11,000 full-time residents and another town that is less than 10 miles away that has about 15-20k full time residents. There is an engineering firm in town that employs many of the residents and also many of the residents are also professionals associate with the college. I figured if I can get 25-30 accounts @ $25/visit with other services worked in at an as need basis, I will be able to make enough of a profit to cover not working my normal summer job. Also I figure 25-30 accounts will be equivalent to about 25-30 hours a week, which is a pretty good dollar/hour rate. My questions lie with equipment and accounting. I am looking at a honda 21" push mower and a nice stihl or tanaka line trimmer. I also am thinking of purchasing a gas hedge trimmer and a blower. I have an electric blower but think a gas would be more efficient. I also have a pickup and was wondering if I really need a trailer. I was looking at a 6 x 12 single axle. I don't really want to spend a lot of money on a trailer, I do not want to spend money on unneccessary equipment unless it is going to come from my revenue. I am looking for any suggestions you may have to help me become a successful business owner. I am looking to just cover what my normal summer job would make me which is about 7-8k per summer. I think I can do this with the numbers I crunched.