The Doctor's Books

This little brochure will be of interest to all medical practitioners with a large private practice. The author details what books should be kept by a doctor, and how to keep them. He points out how slipshod and unsatisfactory medical book-keeping often is; so that a locum can often hardly understand what has happened previously in the practice, or, when a practice comes to be sold, it is difficult to assess its real value. The books advocated are five in number, (a) The Day Book gives an account of all money received and owing and is the basis of the financial side of the practice. Entries of amounts due are kept in the left hand pages; of amounts paid in the right hand page; the totals are added weekly and analysed in the ledger and cash book, (b) The Case Book is a loose leaf book with a narrow column for diagnosis, either proved of tentative, a broad column for treatment, and a narrow column on the right for results; also with an alphabetical index. By means of this book the history