Any type of introductory accounting text book would probably be very helpful if she is discipline enough to go through it, but both accounting and finance knowledge base broadens out pretty quickly. She may just need the first 5 chapters type situation to understand basic accounting rules of how a balance sheet and income statement are structured. I think the hardest part of small business accounting for people without accounting backgrounds is the payroll and taxes, but fortunately there are now tons of resources available to simply outsource this entire process to a payroll provider.
For text I would use pearson MyLab Mastering | Pearson
you can buy on amazon and their lab stuff online can helpful
A program like quickbooks also does a fair bit to teach you the basics. I personally think Sage (Formerly Peachtree) is the stronger program but Quick books will do a little more hand holding for those with little accounting knowledge.