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Notes on keeping the books in order.

Practical writing on bookkeeping, budgeting, and the numbers side of running a growing business.

Latest1 min read

Restaurant and café bookkeeping: food cost, labour, and the two numbers that decide everything

Hospitality runs on margins thin enough that a two-point drift in food cost is the difference between a good year and a bad one. Most books cannot see it.

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3 min

Bookkeeping for dental clinics and health practices: the five things that are different

Associate splits, lab costs, equipment financing, insurance receivables, the professional corporation, and what a clinic's year end file needs that a generic one does not.

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2 min

Why your owner statements don't reconcile, and what to change

In property management, most of the money passing through the account is not yours. Books that don't model that produce statements nobody can tie to the bank.

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2 min

RECO trust account requirements: what your brokerage's books actually have to show

What RECO expects a brokerage to be able to produce on request, which ledger shows it, and why a trust account is not ordinary bookkeeping with a second bank account.

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3 min

Five places money quietly leaks out of a growing business

None of these show up as a dramatic line item. They show up as a margin that's a few points worse than it should be, for years.

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2 min

How far behind is too far behind on your books?

There is no point at which books stop being recoverable. What decides the cost is how much source documentation still exists, rather than how many months have passed.

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2 min

Why your budget stopped being useful in February

A budget built once and never revisited isn't a planning tool. It's a document, and documents don't catch anything.

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2 min

What a month-end close should actually produce

If the monthly output is a spreadsheet you can't make a decision from, the close is happening but the reporting isn't.

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