Microsoft EPM 2003: SQL Server service does not start successfully because of a logon failure

Well this is one of the the errors that i faced when i went to my last visited organization to give EPM 2003 consultation. their EPM 2003 installation is very much straight forward. all the server and services are created by the user who has some Admin privileges. by some admin privileges i mean, the admin can do every thing except creating new Active Directory objects (i.e users, computers ..so forth). the symptom of the problem is, some of the time when the EPM server needs to be restarted, the SQL service does not start automatically. when i try to start the service manually then the error mentioned is the topic shows up. there are two links which came handy to me. they are,

1. Microsoft KB article
2. Thea Burger's Blog

i specially liked the second link because that contains simple process which is easier to remember. if some one asks me to briefly describe how to resolve the problem then i will simply say, change the SQL server log on to Domain Admin user's account and password.