This will generally bring him in with many excuses and some money.
CHAPTER IV
BOOKKEEPING AND STATEMENTS.
A simple system of keeping accounts is necessary. There are many systems on the market, ranging all the way from the simple blank ledger to the elaborate desk systems. I prefer the card system or the single book. As only records of original entry are accepted in courts as evidence of account, a complicated system would hardly be suited to the average physician. The entry must be so clear and simple that any ordinary person can readily understand the account, hence, any system that depends upon ciphers or marks is valueless. A physician that is a good bookkeeper can no doubt handle the complicated systems successfully, but as I was not trained as a bookkeeper, the simplest, clear, legal system meets my needs.
Always enter each day's work on the day it is done. Don't wait until tomorrow, or next Sunday to make up your books. By cultivating the habit you can get as much pleasure out of entering charges in your books as you could from some calls. I have seen the time when I got more real joy out of receipting one bill than I would in going seven miles in the country on a stormy night to see a dead-beat. Life is but a joke, but it isn't wise to let the dead-beat have the joke on you all the time.
Don't scatter your accounts on the book. Keep them close together and they will be seen more frequently. It is better to run over the pages when entering charges than to refer to the index, as you will be reminded of other entries that should be made, and accounts that need looking after.
Once an account goes on your books, never lose sight of it or give up until it is settled, or otherwise disposed of. It is a bad habit to skip an account when making out statements. Treat them all alike. It may be advisable to classify your accounts, but you should never fail to push the collection of every account on your books.
In charity practice, enter on your book at the regular rate, and credit to charity to balance. In this way you keep an account of the extent of your contributions to charities.
Keep a stub of each statement you send out so that your client can not bring in an old one and dispute your account. The following form will meet every requirement for a statement. By retaining the stub you have a complete record of your statements.