Okay, let’s tackle this. So Susan has a range of accounting skills, including financial reporting and general ledger management. She’s also worked with non-profits, which can pay differently. Location is Baltimore, MD, which is a mid-sized city with a lower cost of living. Accounting rates vary by location and experience, but here are some benchmarks. Entry-level accounting professionals in the Baltimore area might average $40–$60 per hour. Experienced accountants with non-profit experience could average $60–$80 per hour. Considering Susan’s skills and experience, I’m estimating her hourly rate to be around $45, which is on the lower end of the range but still reflects her value as a seasoned accounting professional.