There are hundreds of thousands small businesses that are started each year.  Most of them are ran by owners who are not skilled in business accounting.  Setting up the right accounting system can help the business grow and avoid pitfalls down the road.   An a accounting consulting service that targets small businesses can do well.  You can setup a continuing consultation service with the client whereby you charge on a monthly or annual basis or you can charge for your service based on a per use basis.

With the right software and an office and you're in business.   Your target audience is small businesses.  Many small business owners, due to the lack of knowledge, rely on expensive services for their tax preparation.  It does not have to be that way.  You can significantly under cut the competition's price and still generate a profitable business.  These are repeat clients that you can build on every year.

Like any business small businesses need money to grow.  Some businesses need angel financing while others need financing to take the business to the next level.  By becoming a source that small businesses can turn to for advice and information you can build a business by charging a small fee for the service.  You can add on other services such as business plan preparation and helping clients to refine their pitch to bankers and venture capitalists.  You have become familiar with all the different sources for financing and their processes.