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Set-up fees for new clients - bookkeeping

Hi all

For those of you in bookkeeping/accounting,

Do you charge a set-up fee with new clients?
I have a new client with a couple of month backlog of paperwork but also need to set up the books (chart of accounts etc...) for processing - currently working in excel.

Do you charge for this or do you absorb the costs? I have indicated a charge which she seemed happy with on an hourly basis but wondered if this is the norm?

Thanks
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