what is the computer motherboard ideal for computer shops?

Depends exactly what you're planning on using the computer. You said they're for a new computer shop business, right? Then why would you want it to be ideal for gaming and surfing? That would seem counter-productive to me if your employees were gaming and surfing the net rather than doing their job. However, chances are you're going to need something with a lot of RAM, so keep that in mind when getting a motherboard. You'll probably want expansion slots just in case you find that you need more if you expand your business because you don't want to rule out that option (buying more memory is cheaper than getting a brand new computer). Plus, you'll most likely want a database of clients and a program to work that database, so you'll need to weigh all the things that you'll need when deciding on everything for your computer.