I have witnessed several clients, especially those new to commerce, who refused to plan their cash balances. Their excuse? Why bother, if you can remember everything and the bank account is healthy. However, their assumptions are invariably unreliable. The crunch arises when expenses are met, just, but there is no money left for the boss. My mentoring explores how as firms grow, there are more factors to forget. That includes the flow of money, which becomes too complex to manage in one person’s head.