This document provides information about the winter daphne plant and accounting basics for small businesses. It describes the winter daphne plant's characteristics, hardiness zones, size, and bloom time. It then defines accounting and discusses the three most important financial reports for businesses: the profit and loss statement, balance sheet, and cash flow report. It explains what each report shows and how business owners can use them to understand their financial status and make decisions. The document recommends that small businesses work with the Small Business Administration for accounting training and resources.