Kezya is a new entrepreneur in town. Having resigned from previous employer, she established a creative advertising agency: “Irian Ad”. She rents a small office near to home and hires 3 persons to do the business, as creative director, production and media placement officer. Those person are handling the main business, while she realizes that beside those functions, she still needs to do another things: accounting, payroll, and information technology. Hiring more people to handle those tasks would be very difficult for her, due to limited investment and working capital. Indeed, she must pay the salary, allowances, office space, furniture [desk, chair], equipment [computer, software and stationary], etc. However those things must be completely performed due to regulations, while she definitely needs to focus on her own main business. Outsourcing is something on her mind. Then she called Dharma, Hasibuan & Associates [DHA], and asked for assistance in accounting and financial reporting. She asked DHA to do accounting reporting, based on transaction evidence kept by Irian Ad. Therefore, DHA produces and send the financial statement within 5 working days after monthly closing, consisting of corporate balance sheet, profit & loss and cash flow statement. Now, Kezya can monitor the corporate financial performance regularly for better decision making in the future. DHA also helps her to interpret the financial statement. Moreover, the regulation is complied. Accounting is done without hiring anybody.