For those owners of small businesses whose monthly job of bookkeeping and preparing financial and tax records causes headaches, a new company has been formed to help.

Summa Financial is offering "bookkeeping office calls" and president Ronald A. Carnago said the concept is something whose time has come. "Nearly every small-business operator has the same monthly problems. The bookkeeping has to be done and financial records have to be prepared so the business person knows how well the business is doing," he said.Few small businesses can afford to have a full-time person to do the bookkeeping and financial record preparation. Carnago said development of the Compaq laptop computer with 40 magabyte capacity, made his new business possible.

Carnago said he isn't aware of any other company providing this service. He said a company in Dallas takes a van to a client's office and does the work in the van, but Summa will be doing the work in the office.

One advantage of the new business is not having to take a client's valuable financial records out of the office where they might get lost, he said.

Carnago said he isn't attempting to replace certified public accountants. He believes the office calls will help a business keep good records so a CPA can prepare end-of-the-year tax forms and perform financial counseling.