@ruchi This is quite interesting. As you are going to gather the villagers first thing you need to focus is on their participation and whole hearted involvement. I think for aspiring entreprenuers in Nepal, creativity and thinking outside the usual MO is very importnat to foster in business now. As you are saying your focus is in Retail. Nepal is a epicenter of small business entreprenuers but I think our country can prosper overall if there more risk takers who pool in their resources to start bigger ventures. Book keeping is a very integral part as well as the economics of doing business. Dont forget to impart the concept of marginal costs,breakeven cost and economy of scale(I am sure they know it from experience though). For the book keeping part the simple the better. There should be room for them to customize it as per their business need.