Book/Printed Material Physicians' systems,
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Image 1 of Physicians' systems, a webs a 49 coy artery 4d bee ie ye et repens is f teats qed Ss ehecel tests 13 4 tend ys a a yi eceritics STs eye tte Sere rae…- Contributor: Woolley, Ernest Stanley
- Date: 1928
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Image 5 of Physicians' systems, Sintey ef jaw Ae wee 4- Contributor: Woolley, Ernest Stanley
- Date: 1928
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Image 7 of Physicians' systems, PHYSICIANS SYSTEMS by E S WOOLLEY C P A Certified Public Accountant of the States of Iowa and Missouri Member American Society of Certified Public Accountants Missouri Society of Certified Public Account…- Contributor: Woolley, Ernest Stanley
- Date: 1928
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Image 8 of Physicians' systems, Copyright 1928 by ERNEST S WOOLLEY All Rights Reserved Printed in U S A- Contributor: Woolley, Ernest Stanley
- Date: 1928
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Image 9 of Physicians' systems, CONTENTS SECTION I ACCOUNTING Chapter I INTRODUCTION 1 The Necessity of Keeping Records 2 What Bookkeeping Is 3 When in Doubt as to Which Account to Enter Any Transaction 4 Example of…- Contributor: Woolley, Ernest Stanley
- Date: 1928
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Image 10 of Physicians' systems, Chapter CONTENTS III RECEIPTS AND DISBURSEMENTS METHODS Cont IV 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44…- Contributor: Woolley, Ernest Stanley
- Date: 1928
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Image 11 of Physicians' systems, CONTENTS Chapter Seen Y FORMS 7 ee ees 64 453 The Office Day Book 54 Doctors Memo Book 55 Pocket Ledger 56 Case Record 57 Duplicate Prescription Method Win ACCRUAL METHOD _…- Contributor: Woolley, Ernest Stanley
- Date: 1928
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Image 12 of Physicians' systems, Chapter CONTENTS VII COLLECTIONS Cont 178 19 80 81 82 83 84 85 Guarantors Amount of Charges Medical Finance Companies Synopsis of Collection System Collection Agencies Statement Stickers Requirements of Collection Letters…- Contributor: Woolley, Ernest Stanley
- Date: 1928
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Image 13 of Physicians' systems, CHAPTER I INTRODUCTION 1 The Necessity of Keeping Records To the oldtime physician anything suggestive of bookkeeping implied a lot of unnecessary work ing with figures which when they were obtained did…- Contributor: Woolley, Ernest Stanley
- Date: 1928
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Image 14 of Physicians' systems, enable a proof of their correctness particularly when no more work is really involved by so doing Rather there is less work involved because by insur ing accuracy day by day as…- Contributor: Woolley, Ernest Stanley
- Date: 1928
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Image 15 of Physicians' systems, 3 When in Doubt as to Which Account to Enter Any Transaction Sometimes there is a doubt however as to what account different transactions should be entered and one of the purposes…- Contributor: Woolley, Ernest Stanley
- Date: 1928
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Image 16 of Physicians' systems, ment Three distinct things have happened and a fourth probably will happen The things that have happened are 1 A note which as a negotiable instrument is selfsupporting has closed out an…- Contributor: Woolley, Ernest Stanley
- Date: 1928
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Image 17 of Physicians' systems, Entry 2 When Note Is Discounted Charge Cash actual amount received ______ 9500 Charge Discounts amount retained by bank 500 Credit Notes Receivable Discounted___ 10000 With full amount of note Now cash…- Contributor: Woolley, Ernest Stanley
- Date: 1928
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Image 18 of Physicians' systems, With amount of note as this amount is still on the books in both accounts and must of course be taken out as neither the asset nor the contingent liability any longer…- Contributor: Woolley, Ernest Stanley
- Date: 1928
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Image 19 of Physicians' systems, a note has been received giving the date of the note and when it is due When note is discounted An entry on the individuals account to the effect that this note…- Contributor: Woolley, Ernest Stanley
- Date: 1928
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Image 20 of Physicians' systems, ments method doing this would not bring anything into income As explained in the next chapter the Receipts and Disbursements Method of handling In come and Expenses does not record the transactions…- Contributor: Woolley, Ernest Stanley
- Date: 1928
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Image 21 of Physicians' systems, CHAPTER II BOOKKEEPING METHODS 7 The Two Methods There are two methods of keeping books rec ognized everywhere as correctly reflecting income if either of these methods are followed consistently These two…- Contributor: Woolley, Ernest Stanley
- Date: 1928
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Image 22 of Physicians' systems, Accrue 1 To accumulate automatically through lapse of time 2 To set up or record a debit or a credit auto matically accumulating through lapse of time Accrual 1 The act of…- Contributor: Woolley, Ernest Stanley
- Date: 1928
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Image 23 of Physicians' systems, curate statement of Assets and Liabilities and In come and Expenses can be drawn off The Main Disadvantage particularly from the standpoint of the Physician is that more bookkeep ing and a…- Contributor: Woolley, Ernest Stanley
- Date: 1928
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Image 24 of Physicians' systems, a Patients Ledger that is an account posted in totals to the General Ledger showing the net balance of these Patients Accounts which net balance should agree with the sum total of…- Contributor: Woolley, Ernest Stanley
- Date: 1928
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Image 25 of Physicians' systems, are given for both methods so that each individual ean choose for himself which method he prefers still the author is strongly of the opinion that the Cash Receipts and Disbursements method…- Contributor: Woolley, Ernest Stanley
- Date: 1928
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Image 26 of Physicians' systems, ances of the General Ledger is necessary in order to prove that the General Ledger is in Balance Collections can be pressed just as enthusiastical ly under the Cash method as if…- Contributor: Woolley, Ernest Stanley
- Date: 1928
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Image 27 of Physicians' systems, CHAPTER III RECEIPTS AND DISBURSEMENTS METHOD 11 The Cash Journal Detailed Instructions What is commonly known as the Receipts and Disbursements Method of bookkeeping means Cash Received and Cash Paid Out only…- Contributor: Woolley, Ernest Stanley
- Date: 1928
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Image 28 of Physicians' systems, amount in Column 10Sundry Personal Credits This is for the reason that if this is not done then the Daily Cash and Bank Balance Column 6 which is the difference between the…- Contributor: Woolley, Ernest Stanley
- Date: 1928
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Image 29 of Physicians' systems, PAGE WO PAGE NO PHYSICIANS CASH JOURNAL SS EXPENSE CHARGES DATE POSTEDTO CASH AND BANK CHECK _ pne aceon Pa AS USE AND BOOKS AkD AUTO et MONTH OAY NAME OR DESCRIPTION…- Contributor: Woolley, Ernest Stanley
- Date: 1928
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Image 31 of Physicians' systems, Column 14 Books and Stationery 15 Auto Expense 16 Blank the use of this explained under its own caption y 17 Sundry Should equal the sum total of the amounts in the…- Contributor: Woolley, Ernest Stanley
- Date: 1928
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Image 32 of Physicians' systems, of the columns and a recheck of these additions will show where the error is Column 6Daily Balance does not enter into this balancing or proof of cor rectness of posting for…- Contributor: Woolley, Ernest Stanley
- Date: 1928
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Image 33 of Physicians' systems, 715 Column 1Date The Receipts and Disbursements Plan explained herein either with the use of the Cash Journal form used to illustrate this text or with ordinary blank columnar forms procurable from…- Contributor: Woolley, Ernest Stanley
- Date: 1928
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Image 34 of Physicians' systems, to enter it here as follows John Smith May In the same way when payments are made to William Jones and Company owners of the building write Wm Jones Co rent And…- Contributor: Woolley, Ernest Stanley
- Date: 1928
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Image 35 of Physicians' systems, ing back should such be required at any time to put also the page number of the Cash Journal on which the item appears This column that is Column 3 of the…- Contributor: Woolley, Ernest Stanley
- Date: 1928
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Image 36 of Physicians' systems, nal form illustrated herein for the reason that this saves work If it is desired however separate columns for Cash Receipts and Bank Deposits and Cash Paid Out and Checks Issued can…- Contributor: Woolley, Ernest Stanley
- Date: 1928
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Image 37 of Physicians' systems, brings the amount into Income for the first time The amount will also be entered as a credit to the Patients individual account in the Patients Ledger It makes no difference whether…- Contributor: Woolley, Ernest Stanley
- Date: 1928
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Image 38 of Physicians' systems, Column 2 there is not much danger of overlooking the posting to the patients account even though the amount does not appear in the cash column 721 Cash Received NOT From Patients…- Contributor: Woolley, Ernest Stanley
- Date: 1928
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Image 39 of Physicians' systems, National Bank In Column 2 will appear the name orFirst National Bank In Column 4 the amount received or1000 In Column 8 how the money was received orNote In Column 10 why…- Contributor: Woolley, Ernest Stanley
- Date: 1928
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Image 40 of Physicians' systems, turns at the end of the year and to obtain any other information which it is necessary to obtain from the books from time to time particularly facilitating matters for the Executors…- Contributor: Woolley, Ernest Stanley
- Date: 1928
About this Item
Title
- Physicians' systems,
Names
- Woolley, Ernest Stanley, 1886- [from old catalog]
Created / Published
- Kansas City, Mo., Physicians publishing company, 1928.
Headings
- - Physicians
- - Medicine--Practice--Accounting
- - Accounting
Notes
- - Also available in digital form.
Medium
- 133 p. illus., forms (1 fold.) 20 cm.
Call Number/Physical Location
- R727 .W88
Library of Congress Control Number
- 28020370
Online Format
- online text
- image