Financial Insights for Construction & Trades Businesses

The Forma Journal provides insights and guidance for construction and trades businesses looking to strengthen bookkeeping, job costing, payroll, and financial systems. Built from real operational experience, not theory.

Andrew Cunning Andrew Cunning

How to Build an Invoicing Process That Gets Every Job Billed

Some trades businesses don't lose money on bad jobs. They lose it on good jobs that never got billed. The crew finishes, everyone moves on, and the invoice sits in someone's head until it doesn't. This article walks through the invoicing process I build for construction and trades businesses.

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Andrew Cunning Andrew Cunning

When Is a Subcontractor Actually an Employee? An Ontario Construction Guide

You're hiring someone to swing a hammer, frame walls, or run drywall. Do you put them on payroll or pay them as a sub? A lot of Ontario construction owners think that's their choice to make. It isn't. The relationship decides, not the contract. This guide breaks down how the CRA makes the call, where WSIB plays by different rules, and what it costs if you get it wrong.

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Andrew Cunning Andrew Cunning

What to Expect When You Hire a Bookkeeper for Your Construction Business

Most people think hiring a bookkeeper means finally getting clarity on their numbers. Not always. Bookkeeping in Canada is unregulated, so your financial reality depends on who you hire. A good bookkeeper gives you reliable data to make decisions. A bad one distorts your margins and leaves you exposed to CRA problems. This guide explains what to watch for.

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Andrew Cunning Andrew Cunning

Construction Cash Flow Management: A Practical Guide for Contractors

Cash flow is one of the most misunderstood parts of running a construction business. Owners get told to invoice faster or cut costs, but that advice skips the real issue: if you don't know how cash moves through your business, you're managing blind. This guide covers how to read your cash flow, build a simple forecast, and figure out whether your problem is timing or something structural.

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