Gnucash is probably the best. It has preset accounts, including a set suited for a small business. It can import exisiting data from Quicken and MS Money. There's also KMyMoney, which is great since it's KDE-based (versus Gnucash is based on Gtk), but I think Gnucash is probably technically superior, and KMyMoney seems to focus more on home users rather than small businesses.
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