For those who make money

[duckstruck]

I am considering monetizing my forums. Which means changing it from a hobby to a small business.
Does anyone have any help with bookkeeping that will keep the IRS happy?
What are some of the things you write off?
What categories do you have in your books.

I just want a little info before I go to my accountant.
Any hints or tips with moving to monetizing my site?
Feel free to pm me info if you are more comfortable.
Thanks