Berfie, I think based on your post that I would really consider if you need a partner, especially if you are the only one putting in the capital. Partnerships are like marriages,... lots of work on both parts. And God forbid if it doesn`t work out, can be even harder to get out of. Because then, everyone`s concept of valuation is totally different when that happens.
I`m sure you can find a bookkeeper to help in the accounting side. CPA`s will be more costly, but will also provide valuable tax advice.
But, that`s the easy part. The marketing side will be the most challenging. You could involve her in some advisor capacity if you desire for some small compensation. Even dinner for two to a nice resturant is appreciated every now and then.
Again, consider very hard if you really need a partner. If it`s capital, then probabaly makes sense. But if not, it really complicates everything.
It`s like loaning money to friends. Don`t do it. It messes up the friendship later.
If you like and want to keep this friend, consider very carefully if you want to do business with her. I agree that marriages and business partnerships are very similar, you should each have unique (*in this case means special to you) talents that, when brought together, make a greater whole.
I am friends with my business partner and she and I agree to disagree on occasion. Maybe invite her into the partnership if you find that you need her after start up.
Someone once said, "Never take on a partner when an employee will do". It seems like the best way to kill a friendship is to make them a partner. No one ever thinks or acts as expected in this type of relationship.
If they invest money, they always hold that over you. If they invest only time, then they tend to not feel as urgent as you do to be there and do their job. Case in point, my SIL opened a bead shop with a friend. The friend put in ALL the money, my SIL was investing "time". Well, when life at home got rough because of all the "time" she was investing, she felt no remorse for basically quitting. It was no loss to her but a HUGE loss to her friend who then had to hire someone to pick up all the hours.
When someone gets something for basically free, then it has no value to them.
I would tread very carefully and get legal documents drawn up with exact expectations and what happens if those expectations are not met. Many partnerships work just fine, but many don`t. Set yourself up for all "what if" scenarios.