Abstract: A database server and a Citrix®-type direct access server electronically interconnected between said database server and a plurality of subscribers, each of which gain secure access into a server via a modem and an internet service provider (ISP). Thin client access provides for electronic transfer of billing and data entry to each direct access subscriber upon request. Browser based subscribers use forms processing to transfer data into the database server which utilizes an appropriate application software therein to produce billing invoices and statements to clients and customers of each corresponding subscriber. Thin client access also provides real time electronic viewing and query access regarding data and billings stored in the database server by each corresponding direct access subscriber. A home page of a website of the system provides access via an ISP to the database server by a plurality of browser-based subscribers.