transferred to the ledger, and this half-year's account is closed. The date of payment should always be noted in the ledger. Accounts should be sent out every six months, and certainly not later than once every year. If the practitioner is too busy and has neither time nor inclination to make out his own accounts, the ledger may be handed to an accountant to make up and send out the accounts. This, however, is very unsatisfactory, as you yourself only know the financial position of each of your patients. You may wish to charge a much smaller fee in certain cases, while in other cases, which perhaps have occupied much more time, you may wish to charge an increased fee. If, however, you have considered these points and have entered up all the sums to be charged, then an accountant has only to sum up the figures and send out the bills. He will probably succeed also in getting more money in, as he does it from his purely business point of view, whereas you yourself might not like to unduly press your patients for payment. The loose-leaf method of keeping books has simplified the practitioner's work very greatly. For each patient there is a visiting list sheet, which is ruled so that it lasts a whole year or more. On it the total number of visits paid, with the total sum to be charged each month, with extras, etc., is seen at a glance. At the end of the year, or when you have ceased visiting this patient, this visiting list is slipped into the ledger, of which it now forms a page. If you recommence visiting this patient, the list is again removed from the ledger and placed amongst your current lists of patients. The ledger requires no indexing, as all the visiting list sheets when they are introduced are placed in alphabetical order. When a patient has died or removed, and his account has been finally closed, the whole of the visiting lists relating to this family are removed from the ledger and placed in reserve, so that it never becomes laden with unnecessary pages, and so can be used permanently. There is also on the market a register which comprises day book, cash book, ledger, etc., all in one, and certainly, when you have once mastered it, it is advantageous to have everything in one volume. There is also a card index system of account keeping, but on the whole I think the loose-leaf system is the easiest and best. ABORTION, criminal, duties re- garding, 137 book-keeping, 163 rendering, 94 abreast of, 61 153 duties of, 20 · unqualified, 110 156 notification of, 112 registration of, 113 titioner, 147 cremation, 130 witness, to excuse, 129 Companions, 10 pital, 128 Shakespeare's advice as to, 15 between doctor and patient, 38 134 tend, 152 disagreeing with, 82 patients calling on, 83 etiquette of, 84 whom to consult with, 82 for confinements, 152 with assistants, 21 patient, 145 Covering," 110 garding, 137 care in completing, 114 still-born children, 115 registration of, 117 approaching, 79 Frivolous manner, avoidance of, 41 GAMBLING, 16 life, 15 HAPPINESS in one's professional compulsory removal to, 128 residentships, 17 IDIOTS, institutional treatment, I 22 ment, 122 patients, 110 138 fessional sense, 109 of, 128 Influence, undue," 125 in pro- Defectives, institutions for, 122 104 122 79 register, 109 as branch of philosophy, I medical, 2 professional, 74 sick-room, 77 103 for life assurance, 156 thorough, 69 154 at assizes, county court, Court of Appeal, coro- court, 100-I Ιοο surgeons', 91 holidays in, 60 ness, 95 JUDICIAL authority, 121 KINDNESS on part of doctor, 39 LABOUR, induction of prema- ture, 138 125 in, 24 Length of visit, 45 keeping, 163 responsibility for, 123 rules for completing, 121 discharge of, 123 124 124 undue influence, 125 of house, 26 of lunatic's property, 124 doctor's, 36 rudeness of, 39 ethics, 2 secrecy, 132 contributory, of patient, 145 of births, 112 of infectious disease, 128 midwifery, 50 politeness to, 77 139 Optimistic mind, 9 Oughtness,” 3 encouragement of, 79 their illness, 78 IOI before commencing, 17 town, 25 138 visits, 33 lunatic's, 124 READING, desultory, 57 wasted, 57 106 for book-keeping, 164 |
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