@charset "utf-8";
/* CSS Document */
body, p, label, ul, li, h1, h2, h3, h4, h5, h6, h7, input, textarea{ margin: 0; padding: 0; list-style: none;}

body{font: normal 12px/18px Arial, Helvetica, sans-serif;
	text-decoration: none;
	color: #5c5757;
	background: #d9dcc5;}

html a{ outline: none;}
a{ text-decoration: none; color: #009d57;}
a:hover{ text-decoration: underline; color: #009d57;}

p{ padding-bottom: 10px;}


h1{ font: normal 18px/25px Arial, Helvetica, sans-serif; color:#009d57; padding-bottom: 10px;}
h3{ font: bold 14px/25px Arial, Helvetica, sans-serif; color:#009d57;}


#page{ width: 899px; margin: 20px auto 0px auto; background: url(../images/body-bgy.gif) repeat-y;}
#top-bg{ background: url(../images/top-bg.gif) no-repeat;}
#bot-bg{ background: url(../images/footer-bg.gif) left bottom no-repeat; padding: 25px 10px;}

#header{ overflow: hidden;}

#header .top-head { padding: 10px; overflow: hidden;}

#header .top-head.CPA-services{ background: url(../images/inner-header-bg.jpg) 0 -503px no-repeat; height: 228px;}

#header .top-head.conatct{ background: url(../images/inner-header-bg.jpg) left bottom no-repeat; height: 228px;}

#header .top-head.onlie-resources{ background: url(../images/inner-header-bg.jpg) left -1002px no-repeat; height: 228px;}

#header .top-head.Firm-Profile{ background: url(../images/inner-header-bg.jpg) left -752px no-repeat; height: 228px;}

#header .top-head.Real-Estate{ background: url(../images/inner-header-bg.jpg) left 0px no-repeat; height: 228px;}

#header .top-head.Financial-Planning{ background: url(../images/inner-header-bg.jpg) left -254px no-repeat; height: 228px;}

#header .top-head.Small-Business{ background: url(../images/small-business.jpg) left top no-repeat; height: 228px;}

#header .top-head.Small-Business-cpa{ background: url(../images/small-business-cpa.jpg) left top no-repeat; height: 228px;}

#header .top-head.Personal-Cpa{ background: url(../images/personal-cpa-service.jpg) left top no-repeat; height: 228px;}

#header .top-head.Estate-gift{ background: url(../images/estate-n-gift.jpg) left top no-repeat; height: 228px;}


#header .top-head h1{ float:left; margin-left: 20px;}
#header .top-head h1 a{ width: 284px; height: 82px; display: block; text-indent: -999999px; background: url(../images/logo.gif) no-repeat;}

#header .top-head ul{ float: right; padding: 25px 5px 0 0;}
#header .top-head ul li{color: #009d57; font: normal 14px/20px Arial, Helvetica, sans-serif; text-transform: uppercase; text-align: right}
#header .home-banner{ width: 879px; height: 216px; background:url(../images/header-bg.jpg) no-repeat; }
#header .home-banner ul{ padding: 160px 0 0 60px; overflow: hidden;}
#header .home-banner ul li{ float: left;}
#header .home-banner ul li a{ background: url(../images/green-arrow.gif) 0 2px no-repeat; padding: 0 15px; font: italic normal 14px/20px Arial, Helvetica, sans-serif; color: #009d57; text-decoration: none;}
#header .home-banner ul li a:hover{color: #009d57; text-decoration: underline;}
#header ul#top-nav{ background: #536b6b; overflow: hidden; border-top: solid 1px white;}
#header ul#top-nav li{ float: left; height: 28px;}
#header ul#top-nav li a{ padding: 0 22px; border-right: solid 1px white; font: normal 14px/28px Arial, Helvetica, sans-serif; color: white; text-decoration: none; display: block;}
#header ul#top-nav li a.no-bor{ border: none; padding: 0 21px 0 19px}
#header ul#top-nav li a:hover, #header ul#top-nav li a.active{ background: #009d57;}

#container{ padding: 22px; overflow: hidden;}

#container .home-left{ width: 500px; float:left; text-align: justify;}

#container .home-right{ float: right; width: 323px;}
#container .home-right h1{ background: #e2e6d1; font: normal 18px/25px Arial, Helvetica, sans-serif; color: #465c5c; padding-left: 10px; margin-bottom: 2px;}


#container .left-col{ width: 227px; float: left;}

#container .left-col .green-text{ font: italic normal 12px/18px Arial, Helvetica, sans-serif; color:#009d57; text-align: right;}

#container .left-col ul { padding-bottom: 20px;}
#container .left-col ul li{ background: url(../images/green-li.gif) left 6px no-repeat; padding: 3px 0 3px 15px;}

#container .bottom-text{ font: normal 11px/16px Arial, Helvetica, sans-serif; width: 400px;}


#container .right-col{ width: 500px; float: right; padding-right: 70px; text-align: justify; }

.cpa-left-img{ width: 227px; height: 171px; background:url(../images/left-img.jpg) right bottom no-repeat; display: block; text-indent: -999999px; margin-bottom: 15px;}

.personal-left-img{ width: 227px; height: 171px; background:url(../images/Personal_15.jpg) right bottom no-repeat; display: block; text-indent: -999999px; margin-bottom: 15px;}

.financial-left-img{ width: 227px; height: 171px; background:url(../images/finacial-left.jpg) right bottom no-repeat; display: block; text-indent: -999999px; margin-bottom: 15px;}

.real-left-img{ width: 227px; height: 333px; background:url(../images/left-img.jpg) no-repeat; display: block; text-indent: -999999px; margin-bottom: 15px;}

.online-left-img{ width: 227px; height: 333px; background:url(../images/left-img.jpg) -227px top no-repeat; display: block; text-indent: -999999px; margin-bottom: 15px;}

.contact-left-img{ width: 227px; height: 171px; background:url(../images/left-img.jpg) right top no-repeat; display: block; text-indent: -999999px; margin-bottom: 15px;}

.smallBusiness-left-img{ width: 227px; height: 171px; background:url(../images/Small-Business-left.jpg) right bottom no-repeat; display: block; text-indent: -999999px; margin-bottom: 15px;}

.persoanlCpa-left-img{ width: 227px; height: 171px; background:url(../images/Estate-&-Gift-Tax_15.jpg) right bottom no-repeat; display: block; text-indent: -999999px; margin-bottom: 15px;}


ul#bottom-link{ overflow: hidden; border-top: solid 1px #999; padding: 10px 0 0 50px;}
ul#bottom-link li{ float: left; padding: 0px 18px; border-right: solid 1px #999;}
ul#bottom-link li a{ color: #5c5757; text-decoration: none;}
ul#bottom-link li.no-bor{ border: none;}
ul#bottom-link li a:hover, ul#bottom-link li a.active{ color: #009d57; text-decoration: none;}


ul#paging{ padding: 15px 0; overflow: hidden;}
ul#paging li{ float: left; border-left: solid 1px #999;}
ul#paging li a{ color: #009d57; text-decoration: none; padding: 0px 10px; display: block;}
ul#paging li.no-bor{ border: none;}
ul#paging li a:hover{ background:#e5c100; color: white; text-decoration: none;}
ul#paging li.pad{padding:0 10px;}
.bot-pad{padding-bottom:20px;}

.Online{ background: url(../images/Online-Resources-bg.jpg) right bottom no-repeat;}


.Online-Resources .bot-text{ padding: 250px 0 0 0; }

.Online-Resources ul li{ overflow: hidden;}
.Online-Resources ul li span{ width: 280px; display: block; float:left;}


.contact-form{}
.contact-form ul{ overflow: hidden; border: dashed 1px #999; padding: 15px 0 0px 0; margin-bottom: 30px;}
.contact-form ul li{ overflow: hidden; padding-bottom: 12px;}
.contact-form ul li label{ width: 150px; padding-right: 10px; text-align: right; display: block; float:left;} 
.contact-form ul li input{ border: solid 1px #999; width: 200px; height: 18px;}
.contact-form ul li input.submit{ background: #009d57; width: 80px; height: 22px; color: white; margin: 0 0 0 160px; border: solid 1px #027e47;}
.contact-form ul li textarea{ border: solid 1px #999; width: 200px; height: 100px;}

.contact-form ul li span, .contact-form ul li strong{ color: #009d57;}


#footer{ width: 899px; margin: 0px auto; padding-bottom: 20px; text-align: center; font-size:11px; }