User-agent: *
Disallow: /admin/
Disallow: /cgi-bin/
Disallow: /css/
Disallow: /demo/
Disallow: /estat/
Disallow: /html/
Disallow: /images/
Disallow: /includes/
Disallow: /js/
Disallow: /library/
Disallow: /pdf/
Disallow: /splash/
Disallow: /template/
Disallow: /userfiles/

http://www.gilbertbookkeeping.com.au/