For many retailers the holidays are a time when they encounter a huge spike in business. Seasonal businesses dedicate a large part of the year preparing for those certain weeks or months when most of their revenue is generated. Some businesses sell more when the weather warms, or when tourists travel. Those boom times come at a price — financial survival throughout the remainder of the year when business slows to a trickle. To help smooth the bumps it will be important to create a tight budget and stick to it throughout the year. Create a special cash reserve account …