Who are the target customers?
Accountants with lots of repeated, manual data entry type work
What is their problem?
It's time consuming and inefficient to do those work
What is your solution?
Programming for accountants course
How quickly can you build a MVP?
A month, give or take
Who are the existing competitors?
Programming courses not targeting accountants, doing work manually
How will your first 100 customers find your solution?
Friends can spread word, I know at least 2 dozen accountants
How will customers pay for the soution?
Subscription, I can even consult and tutor
How do you deal with copies of your solution?
Customer service and relationship building
Am I the right person to build this?
Yes, very few professional programmers have a MS in Accountancy
Lastly, give your idea a name!
Programming for Accountants