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How to properly backup and restore LedgerSMB info?


Could somebody point me to good explanation how to backup and restore
the LSMB.  I know there is an option in the menu for backup but I
recall seeing in posts on this mailing list, I believe, references to
"database dump" or something like this.

I am still playing with the LSMB but one very important task for me is
to figure out sure way of backing up and restoring the information for
disaster recovery purposes and for situations when I may need to move
the LSMB on another system or another OS install.  Also, is there a
guide on how to upgrade LSMB to newer versions.  Any help and advise
is greatly appreciated.