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TOP CAT ON THE CREW— THE BOOKKEEPER by Judson Motsenbocker Behind every successful contractor is a sharp-eyed bookkeeper It's a well-known fact that most remodelers and small builders are hands-on people who came up from the ranks. They did the physical work first, and became business people later. That's why it is vitally necessary for contractors to surround themselves with good people to help run the business. It doesn't matter whether the business does $50,000, $500,000, or $1 million a year: The need for help is the same. It is necessary to divide any company —and again it doesn't matter what the size is—into three parts: administration, sales and estimating, and production. These three areas cannot be done by one person. Any two of