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November 12, 1932

Doctor's Income and Expense Record. Income and Expense Record of Doctor.......... for the Year from........ 193.... to........193....

JAMA. 1932;99(20):1717. doi:10.1001/jama.1932.02740720071049

This article is only available in the PDF format. Download the PDF to view the article, as well as its associated figures and tables.


This combination includes a bound book with some nine pages of text and forty-two pages of blanks. The text discusses methods of keeping books, listing income, deductible and nondeductible expenses, assets and liabilities, explaining the nature of each type of expenditure and income. There are pages for recording cash payments, cash receipts and earnings, professional income, other income and expenses and summary pages for the year. Associated with the bound book are tablets of sheets providing a daily record of charges, cash service, amounts received and miscellaneous receipts. The entire set-up is simple and may be helpful to physicians whose book-keeping is not too complicated.