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Accounts Payable accounts receivable advertising alcohol Alcoholic Beverage Control assets bank bar business bar owner bar's Bar/Tavern bartenders beer Beverage Bob Johnson brewpub Bright Idea budget business owners business plan cash flow cash flow statement Chapter concept corporation cost create customers decide drink e-mail employees Employer Identification entrepreneurs equipment expenses Form give hire income income statement industry inventory investment keep lease liability license liquor loan look manager market research ment ness nightclub offer operation options P.O. Box paperwork partnership percent person product or service profit purchase says sell servers sexual harassment Small Business Smart Tip staff Start-Up Basics statement suppliers sure tion TOBACCO AND FIREARMS tomers wine