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If balance sheets and double-entry accounting sound like mumbo jumbo, Ellen Rohr's Where Did the Money Go? A Beginner's Guide to Basic Business Scorekeeping ($20, Maxrohr Business Basics Series, 3120 S. Know It All Lane, Rogersville, MO 65742; 877/629-7647) should help out. Rohr wrote this book after learning the ropes while keeping books for her husband's plumbing and heating business. Humorously unconventional, the book is intended as a first step towards business literacy. Rohr uses an ongoing skit of sorts that revolves around an imaginary plumber, Bob Bird, and his new business, the Eagle Plumbing Company. Bob's first decision concerns buying a company truck. From there, the book follows the growth of Eagle Plumbing — with an