Dennis, Gartland & Niergarth

Our firm offers a wide range of services to our individual and business clients. Because our firm is relatively small, our clients benefit by getting personalized, quality service that is beyond comparison. Below we have listed the services that we offer to our clients along with a brief description. As the list below is by no means all-inclusive, please feel free to inquire about a service if you do not see it listed. If it is not a service we provide, we would be more than happy to refer you to a qualified professional.
(Click Service Title For Details)

	Computer Consulting		Small Business Services
	Tax Planning and Preparation		Audit and Accounting
	Payroll Services		Accounting Software Selection & Implementation
	Business Consulting		Business Entity Selection
	Business Succession Planning		Consulting Services
	Fraud Prevention & Detection		Management Advisory Services
	Pension & Profit Sharing Plans		Estate Planning
	Expert Witness Services

Computer Consulting

Computer consultation and software sales are a natural for Dennis, Gartland & Niergarth because we help our clients plan how to manage their businesses. The right hardware, software and processes are the foundation in planning a client's success.

We are the reseller for such software products as MAS 90, BusinessWorks, Microsoft Great Plains and QuickBooks. In addition to being a reseller for software, we also have experience with a range of software products that include products like MAPICS and EDI/400.

We combine our industry knowledge with technology expertise to provide our clients with a solution that exceeds their expectations. Our qualified staff include individuals with such credentials as CPAs, MBAs, professionals with degrees in Accounting, Computer Information Systems and Operations Management.

As a professional service corporation, we recognize that our associates are our strongest asset. The quality of our service depends on the caliber of our people. Our people have the following experiences:

Industry

Manufacturing
Automotive
Retail
Distribution
Oil and Gas
Construction
Law Firms
Healthcare
Insurance
Hospitality

Applications

General Ledger
Accounts Payable
Accounts Receivable
Fixed Assets
Payroll
Job Costing
Inventory Management
Purchasing
Sales Order Processing
Point of Sale
Sales Tax
Sales Analysis
Commission Reporting
Work Order Processing
Bills Of Material
Material Requirements Planning
Engineering Change Control
Labor Scheduling
Labor Tracking
Serial Number Tracking
Electronic Data Interchange (EDI)
Advance Ship Notices (ASN)
Bar Coding
Shop Floor Data Collection
Voice Recognition Units (VRU)
Statistical Process Control (SPC)
System Conversions
E-Mail

Hardware and Operating Systems

IBM AS/400
PCs
OS/400
Windows 2000
Windows XP
Novell NetWare

System Selection
Using our industry knowledge and technical expertise, we can help you in the selection of new software and hardware for your business. We start by familiarizing ourselves with your business. Next, we identify your business needs for today and into the future. Finally, after matching your business requirements to software currently available, we will recommend a solution that is tailored for your business needs and environment.

System Installation
Using our system of checklists and attention to detail, we assist our clients with the implementation of software and hardware. We start by meeting with our clients and reviewing checklists. Next, we develop a work plan and assign dates and responsibilities. Finally, following the work plan, we implement the new system.

System Analysis
Occasionally, a client has a requirement which is not satisfied by any software currently available in the marketplace. In these cases, we work with the client to identify their application needs and prepare the detailed specifications that are required for a computer programmer. We translate business requirements to computer specifications.

Project Management
In this role, we act as a project manager to plan, direct and control a project until completion. We work with client personnel and/or with other consultants during the project to provide a custom-made solution. In today's environment of specialists, this service allows the client to engage us to oversee the project and manage all of the parties involved. This approach gives the client one point of contact.

System Conversion
When a client implements a new software package, many times they are coming from an existing software package. We advise the client on the best way to convert and can assist them in the data conversion.

Programming
We can provide computer programming services for you. We can develop programs using your specifications or we can work with you to develop the specifications, then write the required programs.

Training
We can provide training to your personnel on the use of your software as well as the procedures to follow.

EDI
In today's business environment, exchanging data electronically is being mandated by your customers and vendors. We have the knowledge and experience to implement EDI transaction sets between you and your trading partner.

Information Technology Strategic Planning
With today's technology continuously changing, it becomes important to have a strategic plan in place for your computer system. This strategic plan should complement your business strategic plan. Working with you and your business plan, our staff will develop a strategic plan for your information technology that allows you to take full advantage of today's technology while at the same time accomplishing your business strategy.

Software
We are an authorized reseller for the following software companies:

MAS 90
Microsoft Great Plains
BusinessWorks
QuickBooks

Small Business Services

Quality and communication are priorities here at Dennis, Gartland & Niergarth. Our Small Business Department staff prides themselves on keeping in touch with our clients on a regular basis to ensure a close working relationship.

We will teach you to understand the financial statements and reports that we provide you.

Our system is designed around you. You decide our level of involvement. Our fees will be structured accordingly.

The Small Business Department works in conjunction with all our departments to give you the highest quality service available.

The Small Business Department was developed from practical experience gained from working inside small businesses. We are sensitive to your problems and concerns, which enables us to give you the service you deserve.

Following is a sample of the services that we provide:

Bank reconciliations

Payroll tax return preparations

Sales tax return preparation

Diesel and excise tax preparation

W-2 preparation

1099 preparation

Financial statement preparation including budgets and comparisons

Payroll checkwriting

Customized financial statements and reports

Processing of accounting data on your software at your location or ours:
- Financial Statements

Tax Planning and Preparation

As tax consultants, we have earned the loyalty of many businesses and individuals. With accuracy, creativity and thoroughness forming the basis of our work, we can achieve higher goals -- designing and initiating creative tax recommendations and plans for you.

Complexity and change are hallmarks of our tax system. Our challenge is to keep abreast of the changes, to assess the impact of legislation on your business and personal resources and make knowledgeable decisions and recommendations which will help achieve your goals.

Our tax consulting specialists apply their thorough understanding of current tax laws to situations relating to your business and personal taxes. They integrate business tax consulting with individual tax planning, giving consideration to your complete financial objectives.

At Dennis, Gartland & Niergarth, we offer comprehensive business and personal tax consulting services. Following are a sample of the tax services that we offer:

Corporate and Partnership Tax Planning
Many business decisions are tax decisions as well -- whether to incorporate, when to purchase machinery, how to manage inventories. Our tax consultants advise you on the most advantageous course of action.

Our tax planning capabilities include the following areas:

Incorporations
Tax and inventory accounting methods
Mergers and acquisitions
Reorganizations and recapitalizations
Buy/sell and redemption agreements
Liquidations

Retirement Planning
We can assist you with the selection and design of the following:

Qualified pension and profit sharing plans
Employee stock ownership plans
Defined compensation arrangements
401(k) plans
Cafeteria plans
Simplified employee pension plans (SEP)

Return Preparation
We apply in-depth experience to the preparation of these returns:

Individual income tax returns
Business tax returns
Estate and gift tax returns
Employee benefit plan returns

Tax Representation
Our CPAs are qualified to represent you before the Internal Revenue Service and other taxing authorities. We also perform business valuations and appraisals, financial analysis, projections and tax consulting for attorneys, accountants, insurance consultants and financial planners.

Individual Tax Planning and Estate Planning
The purpose of our recommendations is to reduce the income tax you will pay over the years and maximize the financial resources available to you at retirement.

We offer specialized services related to individual tax planning including:

Analysis of tax shelters
Personal financial planning
Family income splitting
Retirement plan distributions
Estate planning
Separation and divorce tax planning

Audit and Accounting

As a firm, we are committed to providing you with quality audit and accounting services and have supported that commitment in action. We participate in a peer review program in which we invite another CPA firm to evaluate our audit procedures and documentation.

The future of your business depends in part on how well you understand and respond to the fiscal performance of your business. At Dennis, Gartland & Niergarth, we provide you with timely and accurate financial information in order to assist you in planning, managing and evaluating your operation. In the current business environment, financial reports are essential in many situations.

Evaluation of operating results
Obtaining new investment capital
Assurance to lenders
Computing profit sharing distributions
Valuation of businesses
Comparison of actual performance to long-term plans
Compliance with regulatory agencies
Expansion or acquisition decisions

While financial reports must comply with industry standards, they should be tailored to meet the informational needs of your business. Specifically, we present financial information in a format that allows you to evaluate the results of your operations in comparison with your business goals. As we complete financial statements, we discuss our observations and recommendations with your staff.

Under current professional standards, we can issue the following types of financial statements:

Audited Financial Statements
An audit is the most comprehensive examination of your financial records, systems and statements and is often required by lenders, investors and government agencies. The audit report assures the accuracy of your completed financial statements.

Reviewed Financial Statements
In reviewing financial statements, we perform certain account analyses and other analytical procedures that result in our limited assurance on the accuracy of your financial statements.

Compiled Financial Statements
Compiling your financial statements means that we assist you in preparing them, but make no assurances as to the accuracy of the statements.

Governmental Compliance Audits
Most governmental, educational and nonprofit organizations are required to have single audits which include both financial and compliance aspects. Our staff has extensive experience in this type of audit and has received the Certificate of Conformance of the Municipal Finance Officers Association.

Report On Evaluation Of Internal Control
Your business may be required to include a report on Internal Control with your financial statements. We conduct a thorough evaluation of your accounting system and provide you with suggestions for improvement. We can perform specific procedures to discover embezzlement or fraud.

Prospective Financial Statements
Prospective financial statements relate your projected operations and financial plans to lenders, investors or partners.

Special Reports
Special reports provide you with assurance on the accuracy of specific components of a financial statement (inventory, accounts receivable and accounts payable) without a complete audit.

Payroll Services

As a business grows, it must hire more employees, which can result in increased payroll administration. We can assist you in implementing the controls necessary to ensure a reliable, efficient, and effective payroll system. Our firm can also help you develop a payroll system and prepare all necessary payroll tax returns in a timely manner. Call 231-946-1722 and ask for Cindy Blaum to get a proposal tailored to your business needs.

Accounting Software Selection & Implementation

With the number of computerized accounting software packages available for small businesses and individuals growing every day, selecting one that is right for you has become increasingly difficult. As accounting professionals, we are exposed to most programs through trade journals and actual use. Our experienced staff can help you choose and implement the system that best fits your needs.

Business Consulting

We gauge our worth by the personal and business successes of our clients. We can help your business identify areas negatively affecting profitability and growth and develop solutions that are practical and technically sound. In addition to acting as a sounding board for management, we provide comprehensive, flexible strategies that address the issues affecting your business.

Business Entity Selection

Choosing the form of entity of your business (e.g. "S" corporation, sole proprietor, limited liability company�) is a crucial decision that can have longstanding tax implications, positive or negative. We can assist you in evaluating the pros and cons of each entity type to help you determine the most advantageous form of business for your company.

Business Succession Planning

Effective coordination of the transition of your business to your successors is critical to ensure its continued success once you decide to remove yourself from the company's day to day operations. With a solid background in tax and other financial matters, we are fully qualified to address the complex issues of business continuation and can assist you in developing a strategically sound plan.

Consulting Services

*Accounting software selection and implementation

*Type of entity selection

*Business valuations

*Buying/selling a business

*Computer systems

*Financial & retirement decisions

*Estate, trust & gift planning

Fraud Prevention & Detection

The best way to deal with fraud is to prevent it. Our experienced professional staff offers specialized services designed to prevent and detect fraud. Our internal control checkup, internal audit services, and fraud investigation services can be tailored to fit your specific needs. Our team can spend a small amount of time to become familiar with your business and provide you with feedback in the event we observe potential for risk. After a complete discussion of our observations with you, we will make recommendations that will strengthen your position to protect you and your business. Click here to read our top 10 tips for preventing employee fraud in your organization.

Management Advisory Services

Even the most qualified managers can benefit from competent, objective feedback. We can help your company's management team develop long-term objectives and specific strategies to facilitate your business' future growth and success.

Pension & Profit Sharing Plans

Qualified retirement plans (e.g. defined-contribution or defined benefit plans, Keoghs, SEPs�) can provide significant tax advantages for closely held businesses and self-employed individuals. Our qualified staff can assist you in evaluating the type of pension plan that will best serve the retirement needs of you and your employees.

Estate Planning

Effective estate planning facilitates the orderly transfer of assets to your beneficiaries, provides security for your surviving spouse, and can reduce or eliminate the tax due on the transfer of your business and other assets. For business owners, providing for business continuity and succession of ownership is essential. We can guide you through the complex process of getting your financial affairs in order.

Expert Witness Services

Pending or existing litigation can result in the need for a qualified professional to present his/her opinion to support or oppose evidence submitted to the court. Our level of competence allows us the opportunity to function as expert witnesses in such cases.