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April 9, 1938

Income and Expense Record of Doctor.......... for the year..... from.......... 193... to.......... 193.... With Forms for Daily Record of Cash Receipts and Earnings

JAMA. 1938;110(15):1222. doi:10.1001/jama.1938.02790150068037

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Abstract

This comprises printed forms on which to keep the monthly accounts of cash payments. There is a sufficient number of these forms, it is assumed, to last for one year; there are also other forms for monthly accounts of cash receipts and earnings, with space for summarizing the miscellaneous receipts of the month, and the amount of cash services and the amount received on account. Accompanying the bound set of forms are pads of unbound and simpler printed forms on which to record daily cash receipts and earnings and at the same time show whether any new business was cash or charge and whether it was a miscellaneous item. These forms were prepared especially for physicians who do not desire a more complicated system of bookkeeping. It enables the physician to determine from day to day and from month to month the net result of his practice and other interests.

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