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Author: 
 
 Title: 
 
 The forms of hospital 
 financial reports and. 
 
 Place: 
 
 Boston 
 
 Date: 
 
 [1 908] 
 
MASTER NEGATIVE # 
 
 COLUMBIA UNIVERSITY LIBRARIES 
 PRESERVATION DIVISION 
 
 BIBLIOGRAPHIC MICROFORM TARGET 
 
 ORIGINAL MATERIAL AS FILMED - EXISTING BIBLIOGRAPHIC RECORD 
 
 luslnesf 
 
 lf76 Tho forms of hospital 'financial reports and sta- 
 tistics, outlined on tho following pages, show- 
 ing desirable forms to work to if uniformity 
 in such matters is to be obtained, are recom- 
 mended to other hospitals by the Hew York 
 hospital, the Presbyterian hospital, Tfie 
 Roosevelt hospital, St. Luke^s hospital... 
 May 1906, rev. 1908. Boston, Thonpson-Brovm, 
 
 I 
 
 C 
 
 1908 
 
 ] 
 
 78 p. tables. 24 cm. 
 
 Cover title: Hos \^^pital accounting and sta- 
 tistics. 
 
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 INITIALS: 
 
 FILMED BY PRESERVATION RESOURCES. BETHLEHEM, PA. 
 
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JDA^^0.3^-2> T'Ta 
 
 
 LIBRARY 
 
 School of Business 
 
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 Xnt^AciVtuouiL.^ ■M't^c^i-VTA 
 
I 
 
 
 THE FORMS OF 
 
 Hospital Financial Reports and Statistics 
 
 Outlined on the Following Pages, Showing Desirable Forms 
 
 TO Work to if Uniformity in Such Matters is to be 
 
 Obtained, ARE Recommended to Other Hospitals by 
 
 THE NEW YORK HOSPITAL 
 
 THE PRESBYTERIAN HOSPITAL 
 
 THE ROOSEVELT HOSPITAL 
 
 ST. LUKE'S HOSPITAL 
 
 THE MT. SINAI HOSPITAL 
 
 GERMAN HOSPITAL AND DISPENSARY 
 
 FLOWER HOSPITAL 
 
 THE NEW YORK SOCIETY FOR THE RELIEF OF THE 
 
 RUPTURED AND CRIPPLED 
 
 MANHATTAN EYE, EAR AND THROAT HOSPITAL 
 
 AND 
 
 MANHATTAN MATERNITY AND DISPENSARY 
 
 In New York City 
 
 AND by • 
 
 MASSACHUSETTS GENERAL HOSPITAL, Boston, Mass. 
 
 AND 
 
 CHRIST HOSPITAL, Jersey City, N. J. 
 
 It is understood that each hospital concerned may decide for itself as 
 to how many, and which of the schedules referred to, it will publish. 
 
 Charitable Institutions may obtain copies of this book free of charge 
 by request of their projxr officer upon the Superintendent of The 
 Presbyterian Hospital, 41 East 70th Street, New York City. 
 
 Other parties may secure copies from the Thompson-Brown Company. 
 120 BoYLSTON Street, Boston, Mass., for the price of $1.25 each, postage 
 paid, enclosed with order. 
 
 May, 1906. Revised, August, 1908 
 
 BOSTON 
 
 THOMPSON-BROWN COMPANY 
 
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 CONTENTS 
 
 fi 
 
 ■/\ 
 
 
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 ^. 
 
 Js 
 
 T7C 
 
 {Jn 
 
 . \ 
 
 PAGES 
 
 Schedule 1, Statement of Operating, Corporation and other Cur- 
 rent Expenses 2, 3, 4 
 
 Schedule 2, Statement of Current Revenue 5, 6 
 
 Schedule 3, Surplus and Deficit Account 7 
 
 Schedule 4, Balance Sheet, Treasurer's 8, 9 
 
 Schedule 5, Statement of Increase or Decrease of Capital Reserve 
 
 Funds 10 
 
 Schedule 6, Statistics 11, 12, 13 
 
 Distribution of Expenses 14-21 
 
 Advantages of Uniform and Intelligent Hospital Financial Re- 
 ports and Statistics 22 
 
 Applicability of this System of Accounting to all sorts of Chari- 
 table Institutions 23 
 
 Double Entry System of Book-keeping 23 
 
 Superintendent's Accounts 24-44 
 
 Vouchers 24, 25 
 
 Pay Rolls 25 
 
 Time Checks 26 
 
 Voucher Register 26, 27 
 
 Card Ledger Accounts with Pay Patients 27, 28, 29 
 
 Bill Register 29, 30, 31 
 
 Cash Book 31, 32, 33 
 
 Cash Remittances between Treasurer and Superintendent . 34 
 
 Journal and Journal Entries 34, 35, 36 
 
 Ledger Accounts 37-40 
 
 Trial Balance 40 
 
 Report of Sui>erintendent to Treasurer 41-43 
 
 Superintendent's Statement of Expenses, Revenue and Sta- 
 tistics 41, 44 
 
 * Treasurer's Accounts 45-78 
 
 Cash Book 45-48 
 
 Journal and Journal Entries 48-54 
 
 General Ledger Accounts 55-67 
 
 Trial Balance 68 
 
 Income Ledger Accounts 68-76 
 
 Endowed Bed Ledger Accounts 77, 78 
 
 Method of Figuring Cost per Patient per Day 79 
 
 Exhibit A, Form of Voucher 80, 81 
 
 Exhibit B, Form of Pay Roll 82, 83 
 
 Exhibit C, Form of Voucher Register 84, 85 
 
 Exhibit D, Form of Card Ledger Accounts with Pay Patients . 86 
 
 Exhibit E, Form of Bill Register 87 
 
 Exhibit F, Form of Cash Book 88 
 
 1 
 
SCHEDULE 1 
 
 Detailed Statement of Operating, Corporation and Other 
 
 Current Expenses 
 
 ADMINISTRATION EXPENSES: 
 
 1907 1906 
 
 Salaries, Officers and Clerks 
 
 Office Expenses 
 
 Stationery, Printing and Postage 
 
 Telephone and Telegraph 
 
 Legal Expenses 
 
 Miscellaneous ^^^^^^^ -^^^^^^^^ 
 
 Total Administration Expenses 
 
 PROFESSIONAL CARE OF PATIENTS: 
 
 Salaries and Wages: 
 
 Physicians 
 
 Supt. of Nurses, Assistant and Instruc- 
 
 tors ...... «••• «••••• .»•• 
 
 Nurses 
 
 Special Nurses 
 
 cfrderiies 
 
 Special Orderiies 
 
 Ward Employees 
 
 Equipment for Nurses: 
 
 Uniforms 
 
 Books 
 
 Instruments 
 
 Medical and Surgical Supplies: 
 
 Apparatus and Instruments 
 
 Medical and Surgical Supplies 
 
 Alcohol, Liquors, Wines, etc 
 
 Dispensary: Salaries and Labor 
 
 Supplies 
 
 Emergency Ward: Salaries and Labor 
 
 Supplies 
 
 Visiting and Home ( Salaries 
 
 (District) Nursing: ( Supplies 
 
 X-Ray Service: Salaries and Labor 
 
 Supplies ^^^^^^^^^. ^^^^^^^^ 
 
 Total Professional Care of Patients 
 
 2 
 
 
 SCHEDULE 1. — Coniinii£d 
 
 DEPARTMENT EXPENSES: 
 
 1907 1906 
 
 Ambulance: Labor 
 
 Supplies 
 
 Pathological ( Salaries and Labor 
 
 Laboratory: (Supplies 
 
 Training School: Salaries and Labor 
 
 Supplies 
 
 Housekeeping: Labor 
 
 Supplies 
 
 Kitchen: Labor 
 
 Supplies 
 
 Laundry: Labor 
 
 Supplies 
 
 Steward's Department: 
 
 Labor 
 
 Provisions: 
 
 Bread 
 
 Milk and Cream 
 
 Groceries 
 
 Butter and Eggs 
 
 Fruits and Vegetables 
 
 Meat, Poultry and Fish _^^^^^^^^^ 
 
 Total Steward's Department 
 
 Total Department Expenses 
 
 GENERAL HOUSE AND PROPERTY EXPENSES: 
 
 Electric Lighting 
 
 Fuel, Oil and Waste 
 
 Gas 
 
 T«g 
 
 Insurance 
 
 Maintenance, Real Estate and Buildings 
 
 Maintenance, Machinery and Tools 
 
 Plumbing and Steamfitting 
 
 Rent 
 
 Miscellaneous .^^^^^^ ^^^^^^^ 
 
 TotalGeneralHouse and Property Exps. ^^^^^^^ 
 
 Total Operating Expenses 
 
I • 
 
 SCHEDULE \.— Continued 
 
 CORPORATION EXPENSES: 
 
 1907 
 
 1906 
 
 Salaries, Officers and Clerks 
 
 Stationery, Printing and Postage 
 
 Legal Expenses 
 
 Interest on Mortgages or Loans Payable . 
 
 Taxes 
 
 Miscellaneous 
 
 Total Corporation Expenses 
 
 CURRENT EXPENSES FROM SPECIAL FUNDS FOR STATED 
 
 PURPOSES : 
 
 (Show expenditure from each fund separately.) 
 
 Grand Total Current Expenses 
 
 Excess of Current Revenue over Current Ex- 
 
 penses 
 Total . . 
 
 • • • • 
 
 • • • • • 
 
 SCHEDULE 2 
 Detailed Statement of Current Revenue 
 
 HOSPITAL EARNINGS (OR OPERATING EARNINGS): 
 
 1907 
 
 1906 
 
 Private Room Patients 
 
 Board of Friends of Patients . 
 
 Ward Pay Patients 
 
 Special Nursing 
 
 Disp>ensary 
 
 Emergency Ward 
 
 Ambulance Fees 
 
 Miscellaneous 
 
 Total Hospital Earnings 
 
 OTHER REVENUE OR INCOME: 
 
 From the Public Treasury 
 
 ♦Donations from Individuals to meet Cur- 
 rent Expenses 
 
 Donations from Churches to meet Current 
 Expenses 
 
 From Hospital Saturday and Sunday Asso- 
 ciation 
 
 Net Receipts from Entertainments, Fairs, 
 Fetes, etc 
 
 ♦Legacies, unrestricted 
 
 Income from Investments held in Endowed 
 Bed Fund 
 
 Income from Investments held in General 
 Endowment Fund 
 
 Income from Investments held in Other 
 Funds (enumerate) the income of 
 which is to be used to meet Operating 
 Expenses, Schedule 1, and is not to be 
 added to the principal 
 
 Income from unrestricted Investments 
 
 Miscellaneous 
 
 Total other Revenue or Income 
 
 • ••»• •••• ••• 
 
 • •••• •••• ••• 
 
 • •••• •••• ••• 
 
 • •••• •*•• ••• 
 
 • •••• •••• ••• 
 
 • •••• •••• ••• 
 
 • •••• •••• ••• 
 
 *•••• •••• ••• 
 
 • • • • • 
 
 ♦The amounts shown for Unrestricted Donations or Legacies should in- 
 clude the value of investments (not including accrued interest) given to the 
 Hospital without restriction. 
 
SCHEDULE 2. — Continued 
 
 APPROPRIATIONS FROM SPECIAL FUNDS TO MEET 
 
 CURRENT EXPENSES: 
 
 (Show appropriation from each fund sepa- 
 rately.) 
 
 Total Appropriations from Special 
 Funds to meet Current Expenses . . 
 
 Grand Total Current Revenue 
 
 Excess of Current Expenses over Current 
 Revenue 
 
 Total 
 
 1907 
 
 1906 
 
 
 • ■ • • 
 
 • ■ • 
 
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 SCHEDULE 3 
 
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 SCHEDULE 4 
 Comparative Balance Sheet for Years Ended 
 
 September 30, 1907 and 1906 
 
 CAPITAL ASSETS: 
 
 1907 1906 Increase Decrease 
 
 Hospital Properties and Equipments: 
 
 Sites and Grounds 
 
 Buildings 
 
 Furniture and Fixtures 
 
 Machinery and Tools 
 
 Apparatus and Instruments . 
 
 Ambulances, Live Stock, etc . 
 
 Miscellaneous 
 
 Investments: 
 
 Mortgages Receivable 
 
 Bonds 
 
 Stocks 
 
 Other Investments 
 
 Total Capital Assets 
 
 CURRENT ASSETS: 
 
 Loans and Notes Receivable . . . 
 
 Treasurer's Accounts Receivable 
 
 Superintendent's Accounts Re- 
 ceivable 
 
 Accounts Receivable from Pub- 
 lic Treasury 
 
 General Material on Hand 
 
 Cash in hands of Treasurer 
 
 Cash in hands of Superintendent 
 
 Advances: 
 
 Interest Purchased 
 
 Prepaid Insurance 
 
 Other Prepaid Expenses .... 
 
 Total Current Assets 
 
 Grand Total Assets 
 
 Deficit 
 
 Total 
 
 • ■ 
 
 Note. — In case any depreciation is charged off Hospital Buildings, Furni- 
 ture and Fixtures, Machinery and Tools or other Hospital Properties and 
 Equipments, as per Journal Entry 7, a foot-note giving details should be 
 made on the Balance Sheet. 
 
 8 
 
 SCHEDULE 4 
 Comparative Balance Sheet for Years Ended 
 
 September 30, 1907 and 1906 
 
 CAPITAL LIABILITIES: 
 
 Capital Account (Hospital Prop- 
 erties and Equipments) 
 
 Endowed Bed Fund 
 
 Partly Endowed Bed Fund . . . 
 General Endowment Fund .... 
 
 Other Fund Reserves 
 
 (List each separately.) 
 
 Bonds Outstanding on Hospital 
 
 Property 
 
 Mortgages Payable 
 
 . Total Capital Liabilities. . 
 
 1907 
 
 1906 Decrease Increase 
 
 CURRENT LIABILITIES 
 
 Loans and Notes Payable 
 
 Advance Payments by Patients 
 
 Over Payments by Patients 
 
 Audited Vouchers Unpaid or 
 Accounts Payable 
 
 Total Current Liabilities . 
 
 Grand Total Liabilities. . . 
 Surplus 
 
 Total 
 
 • • •• •••• •■ •• 
 
 • • •• •••• •• •• 
 
 • • •• •••• •• •• 
 
 • • •• •••• •• •• 
 
 • • •• •«•• •• •• 
 
 *• ■■ •••• •• •• 
 
 • • •• •••• •• •• 
 
 
 
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 SCHEDULE 5 
 
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 SCHEDULE 6 
 Comparative Statistics for Years Ended 
 
 September 30, 1907 and 1906 
 
 HOSPITAL WARDS AND PRIVATE ROOMS 
 
 1907 1906 
 
 Patients in Hospital First of Year: 
 
 In Medical Wards, Male 
 
 Female 
 
 In Surgical Wards, Male 
 
 Female 
 
 In Private Rooms, Male 
 
 Female ^^ ; 
 
 Total 
 
 Patients Admitted During Year: 
 
 To Medical Wards, Male 
 
 Female 
 
 To Surgical Wards, Male 
 
 Female 
 
 To Private Rooms, Male 
 
 Female 
 
 Total 
 
 Total Patients Treated in Hospital Wards 
 AND Private Rooms During Year: 
 
 Male 
 
 Female 
 
 Patients Discharged During Year: 
 
 Cured 
 
 Improved 
 
 Unimproved 
 
 Transferred to other institutions 
 
 Died 
 
 Total 
 
 Patients in Hospital End of Year: 
 
 In Medical Wards, Male 
 
 Female 
 
 In Surgical Wards, Male 
 
 Female 
 
 In Private Rooms, Male 
 
 Female 
 
 Total 
 
 11 
 
!t 
 
 12 SCHEDULE 6. — Continued 
 
 Total Patient Days Treatment: 
 
 Free Ward 
 
 Endowed Bed 
 
 Pay Ward 
 
 Private Room 
 
 Total 
 
 Percentage: 
 
 Free Ward Days 
 
 Endowed Bed Days 
 
 Pay Ward Days 
 
 Private Room Days 
 
 Average Patients per Day : . 
 
 Free Ward 
 
 Endowed Bed 
 
 Pay Ward 
 
 Private Room 
 
 Total 
 
 Average Time per Patient in Hospital 
 
 Daily Average Cost per P*rivate Room Patient. . . 
 Daily Average Cost per Ward Patient 
 
 EMERGENCY WARD 
 
 Patients Under Treatment first of year, Male . . . 
 
 Female . 
 Patients Admitted during year, .... Male . . . 
 
 Female . 
 Total Patients Treated during year, Male . . . 
 
 Female . 
 
 Patients Discharged during year 
 
 Patients Under Treatment end of year, Male . . . 
 
 Female . 
 Visits made to Emergency Ward during year . . . 
 
 Average Visits made per day 
 
 Average Visits p)er Patient 
 
 Daily Average Cost per Emergency Ward Patient. 
 
 1907 
 
 1906 
 
 1907 
 
 1906 
 
 • •••• ••• 
 
 • • • • 
 
 • • • • 
 
 SCHEDULE 6. — Continued 
 
 13 
 
 DISPENSARY 
 
 ♦Patients Under Treatment first of year, Male . . 
 
 Female 
 Patients Admitted during year, Male . . 
 
 Female 
 Total Patients Treated during year, Male , . 
 
 Female 
 
 ♦Patients Discharged during year, 
 
 ♦Patients Under Treatment end of year, Male . . 
 
 Female 
 
 Visits made to Dispensary during year 
 
 Average Visits per day 
 
 Average Visits per Patient 
 
 Daily Average Cost per Dispensary Patient 
 
 AMBULANCE 
 
 Ambulance Calls during year 
 
 Average Calls per day 
 
 Average Cost per Ambulance Call 
 
 Patients Treated by Ambulance Surgeon in Emer- 
 gency Ward and Transferred 
 
 Patients Treated by Ambulance Surgeon and left 
 at place of call or transferred direct to other In- 
 stitutions or to their homes 
 
 1907 
 
 1906 
 
 • • • 
 
 VISITING OR HOME (DISTRICT) NURSING 
 
 No. of Patients Visited 
 No. of Visits Made . . . . 
 Average Visits per day 
 Average cost per visit . 
 
 SUMMARY 
 
 Total Patients Treated during year in all Depart- 
 ments » ... * • . . . 
 
 Average Patients per day in all Departments .... 
 
 Daily average number of Employees Boarded in 
 
 Hospital .... .... 
 
 Daily Cost per capita for Provisions for all persons 
 
 supported .... 
 
 ♦ If on account of the nature of the service in the Dispensary it is im- 
 practicable to determine accurately the number of patients under treatment 
 at first or end of month or year, or the number of patients discharged during 
 any month or year, estimated figures should be shown. 
 
DISTRIBUTION OF EXPENSES 
 
 15 
 
 INSTRUCTIONS REGARDING DISTRIBUTION OF HOSPITAL 
 
 OPERATING, AND CORPORATION OR OTHER 
 
 CURRENT EXPENSES 
 
 ADMINISTRATION EXPENSES 
 
 1. Salaries, Officers and Clerks. 
 
 This account includes the salaries of general officers of the 
 Hospital and their assistants or clerks, whose salaries are not 
 directly chargeable to any department. 
 
 This account should not include salaries of officers or clerks, 
 who are exclusively engaged with the management of the cor- 
 poration, estate or sources of revenue outside of the ordinary 
 receipts of the hospital proper. If certain officers or clerks are 
 partly engaged in this manner, a proper proportion of their 
 salaries should be charged accordingly. 
 
 2. Office Expenses. 
 
 This account includes the cost of traveling expenses of em- 
 ployees, car fares, express charges, messenger service, subscrip- 
 tions to newspapers and periodicals, office furniture and fixtures, 
 and such other office supplies as are not properly chargeable to 
 any other subdivisions of Administration Expenses or to Cor- 
 poration Expenses. 
 
 3. Stationery, Printing and Postage. 
 
 This account includes the cost of printing annual reports, 
 blank books, blank forms, paper, stationery, stationery supplies, 
 etc., used in the general work of the hospital. It should not 
 include expenditures of this nature made for corporation pur- 
 poses. 
 
 The following is a list of the more important items which may 
 be chargeable to this account: 
 
 Arm rests, 
 
 Calendars 
 
 
 Envelopes 
 
 Binders 
 
 Carbon paper 
 
 
 Erasers 
 
 Blank cards 
 
 Cardboard 
 
 
 Eyelet punches 
 
 Blank paper 
 
 Cards 
 
 
 Eyelets 
 
 Blank tablets 
 
 Circulars 
 
 
 Hektogjraphs 
 
 Blotters 
 
 Copy (impression) books 
 
 Indexes 
 
 Blotting paper 
 
 Dating stamps 
 14 
 
 
 Ink 
 
 Inkstands 
 Invoice books 
 Legal cap paper 
 Letter paper 
 Manifold paper 
 Mimeographs 
 Mucilage 
 Mucilage brushes 
 Notices 
 
 Numbering stamps 
 Oil paper 
 Orders 
 Paper 
 
 Paper baskets 
 Paper clips 
 Paper cutters 
 
 Paper fasteners, 
 Paper files 
 Paper weights 
 Pencil erasers 
 Pencils 
 Penholders 
 Pen racks 
 Pens 
 Pins 
 Postage, 
 Printed cards 
 Printed tablets 
 Rubl^er bands 
 Rubber stamps 
 Rulers 
 Ruling pens 
 
 Scrap books 
 
 Sealing wax 
 
 Seals 
 
 Shears 
 
 Shipping tags 
 
 Shorthand books 
 
 Sponge cups 
 
 Sponges 
 
 Telegraph blanks 
 
 Tissue (impression) paper 
 
 Twine 
 
 Typewriters 
 
 Waste baskets 
 
 Water holders 
 
 Wrapping paper, etc. 
 
 4. Telegraph and Telephone. 
 
 This account includes all expenditures, account telegraph 
 messages, rent of telephones, salaries of operators or maintenance 
 of telephones and telephone lines. 
 
 5. Legal Expenses. 
 
 This account includes all fees and retainers paid for services 
 of attorneys, costs of suits and all legal and court expenses in- 
 curred in the operation of the Hospital. It should not include 
 expenditures of this nature made for corporation purposes. 
 
 6. Miscellaneous. 
 
 This account includes such other administjation expenses as 
 are not directly chargeable to any of the foregoing accounts, or 
 to corporation expenses. 
 
 PROFESSIONAL CARE OF PATIENTS 
 
 7. Salaries and Wages. 
 
 This account includes the salaries and wages of employees 
 under the various headings named. 
 
 8. Equipment for Nurses. 
 
 This account includes the cost of uniforms, books and instru- 
 ments, if furnished to the nurses by the Hospital. 
 
 If uniforms, books and instruments are purchased by the 
 Hospital, to be paid for later by the nurses, they should be charged 
 to the General Material Account, and that account should be 
 credited when these are paid for by the nurses. 
 
16 
 
 DISTRIBUTION OF EXPENSES 
 
 9. Medical and Surgical Supplies. 
 
 This account includes the cost of apparatus and instmments, 
 medical and surgical supplies, and alcohol, liquors, wines, etc., 
 purchased for the general use of the Hospital, not specifically 
 chargeable to any department. 
 
 It would not, however, include the purchase of apparatus and 
 instruments in large quantities to equip new and additional 
 buildings, which should be charged to capital account, under the 
 heading provided therefor. 
 
 10. Dispensary. 
 
 (a) Salaries and Labor. This account includes the salaries 
 and wages of physicians, assistants, nurses, and any other em- 
 ployees in this department. 
 
 (6) Supplies. This account includes the cost of all apparatus 
 and instruments, medical and surgical supplies, and any other 
 supplies whatsoever, which are properly chai^eable to this de- 
 partment. 
 
 11. Emergency Ward. 
 
 (a) Salaries and Labor. This account includes the salaries 
 and wages of physicians, assistants, nurses, and any other em- 
 ployees in this department. 
 
 (6) Supplies. This account includes the cost of all apparatus 
 and instruments, medical and surgical supplies, and any other 
 supplies whatsoever, which are properly chargeable to this depart- 
 ment. 
 
 12. Visiting or Home (District) Nursing. 
 
 (a) Salaries. This account includes the salaries of nurses 
 employed in this service. 
 
 (6) Supplies. This account includes the cost of all medical 
 and surgical supplies, food, clothing, or any other supplies what- 
 soever purchased for this service for use of patients. 
 
 13. X-Ray Service. 
 
 (a) Salaries and Labor. This account includes the salaries 
 and wages of physicians, operators and any other employees in 
 this service. 
 
 (b) Supplies. This account includes the cost of apparatus and 
 supplies which are properly chai^eable to this service. 
 
 
 DISTRIBUTION OF EXPENSES 
 
 DEPARTMENT EXPENSES 
 
 17 
 
 14. Ambulance. 
 
 (a) Labor. This account includes the wages of all employees 
 in this department; also the cost of any other labor in connection 
 with making repairs or maintaining the equipment of this depart- 
 ment. 
 
 (6) Supplies. This account includes the cost of all equip- 
 ment and supplies of any nature which are properly chargeable 
 to this department; also, the cost of any material used in making 
 repairs or maintaining the equipment of this department. It 
 should not include, however, new and additional equipment, 
 such as ambulances, live stock, etc. 
 
 It is considered more proper to charge such new equipment 
 to capital account, under the heading provided therefor. 
 
 15. Pathological Laboratory. 
 
 (a) Salaries and Labor. This account includes the salaries 
 and wages of physicians, assistants, and any other employees in 
 this department, including amounts paid for cost of labor in 
 making repairs or maintaining the equipment of this department. 
 
 (6) Supplies. This account includes the cost of all apparatus 
 and instruments, medical and surgical supplies, and any other 
 supplies whatsoever, which are properly chargeable to this de- 
 partment; also, the cost of any materials used in making repairs 
 or maintaining the equipment of this department. 
 
 16. Training School. 
 
 (a) Salaries and Labor. This account includes the salaries 
 and wages of officers, instructors, and any other employees which 
 are chargeable exclusively to the cost of operating and maintain- 
 ing the training school, and which can not properly be charged 
 to any other account. 
 
 (6) Supplies. This account includes the cost of supplies and 
 materials which are directly chargeable to the cost of operating 
 and maintaining the training school exclusively, but does not 
 include the cost of supplies for housekeeping, kitchen, laundry, 
 steward's department, and general house and property expenses 
 in connection with the training school, which should be charged 
 under their respective headings elsewhere, together with other 
 expenses of similar character for the general hospital, as it does 
 not seem desirable to further subdivide the training school account. 
 
!| 
 
 18 
 
 DISTRIBUTION OF EXPENSES 
 
 17. Housekeeping. 
 
 (a) Labor. This account includes the salaries and wages of 
 the housekeeper and all persons employed in this department, 
 including waitresses, chambermaids, scrubwomen, porters, etc.; 
 also, all persons employed in making and maintaining house- 
 keeping supplies and in cleaning, etc., chargeable to the general 
 hospital and training school, and not chargeable to any other 
 department. 
 
 (6) Supplies. This account includes the cost of furniture 
 and fixtures, such as beds, bedding, chairs, tables, tableware, 
 linen, and all other housekeeping supplies. It also includes the 
 repairs of same. It should not include, however, large quantities 
 of new and additional furniture. 
 
 It is considered more proper to charge these to capital account, 
 under the heading provided therefor. 
 
 18. Kitchen. 
 
 (o) Labor. This account includes wages and labor of all 
 persons employed in this department, in connection with the 
 preparation and general distribution of all food. 
 
 (6) Supplies. This account includes the cost of all kitchen 
 utensils, fuel used in the kitchen range and other supplies and 
 materials chargeable to the operation and maintenance of the 
 kitchen, not including, however, provisions mentioned under the 
 heading of steward's department. 
 
 19. Laundry. 
 
 (a) Labor. This account includes the wages of employees 
 engaged in this department or the cost of laundry work done out- 
 side. It also includes the cost of any labor in connection with 
 repairs or maintenance of equipment of this department. 
 
 (6) Supplies. This account includes the cost of all supplies 
 used in this department, including the materials used in connec- 
 tion with operating and maintaining the equipment of this de- 
 partment. 
 
 20. Steward's Department. 
 
 (a) Labor. This account includes the wages of all persons 
 employed in receiving storing and distributing the supplies of 
 this department. 
 
 (b) Provisions. 
 
 Bread. — This amount includes the cost of ail bread, cake, 
 pastry, etc., purchased. 
 
 DISTRIBUTION OF EXPENSES 
 
 19 
 
 Milk and Cream. — This amount includes the cost of all milk, 
 cream, cheese and ice cream purchased. 
 
 Groceries. — This account includes the cost of all groceries, 
 canned goods, flour, dried fruit, etc. 
 
 Butter and Eggs. — This account includes the cost of all 
 butter and eggs. 
 
 Fruits and Vegetables. — This account includes the cost of all 
 fresh fruits and fresh vegetables. 
 
 Meat, Poultry and Fish. — This account includes the cost of 
 all meat, whether fresh, dried or smoked, and of poultry, game, 
 fish and all sea food. 
 
 GENERAL HOUSE AND PROPERTY EXPENSES 
 
 21. Electric Lighting. 
 
 This account includes the cost of all labor, supplies and ma- 
 terials used in connection with operating and maintaining the 
 electric lighting plant, not including, however, the cost of main- 
 taining machinery used in connection with same, which is charge- 
 able to maintenance, machinery and tools. It includes the cost 
 of maintaining electric lamps, fixtures or wiring, but does not 
 include the cost of operating steam plant or dynamos, which is 
 chargeable to maintenance, machinery and tools. This account 
 of electric lighting includes the cost of any electric light, if fur- 
 nished from outside. 
 
 22. Fuel, Oil and Waste. 
 
 This account includes the cost of all fuel, oil and waste used 
 in connection with operating and maintaining the power, lighting 
 and heating plant, but does not include the cost of fuel used in the 
 kitchen or laundry range. 
 
 23. Gas. 
 
 This account includes the cost of all gas. 
 
 24. Ice. 
 
 This account includes the cost of all ice. 
 
 (If Refrigerating Plant is used, indicate by foot-note.) 
 
 25. Maintenance Real Estate and Buildings. 
 
 This account includes the cost of all labor and materials used 
 in connection with repairs and maintenance of real estate and 
 buildings in the hospital group. It includes the cost of repairs 
 
20 
 
 DISTRIBUTION OF EXPENSES 
 
 I 
 
 to fences, sidewalks, and the cost of keeping sidewalks and grounds 
 in good order, shoveling snow, etc. 
 
 This account should not be charged with repairs and renewals 
 of furniture and fixtures such as beds, bedding, chairs, tables, 
 tableware, etc., which are chargeable to housekeeping supplies. 
 
 This account does not include the cost of new and additional 
 real estate and buildings. It is thought more proper to charge 
 the cost of these to capital account, under the headings provided 
 for sites and grounds or buildings. 
 
 26. Maintenance, Machinery and Tools. 
 
 This account includes the cost of all labor or materials used 
 in connection with repairs, maintenance and renewals of boilers, 
 stationary engines, dynamos, pumps and other machinery, in- 
 cluding the shafting, belting and other appliances for running 
 machinery and all tools and fixtures used in connection therewith. 
 
 It includes the wages of engineers, firemen, etc., not directly 
 chargeable to other accounts. 
 
 This account should not include the cost of machinery for new 
 buildings. It is considered that this is more properly chai^geable 
 to this heading under capital account. 
 
 27. Plumbing and Steamfitting. 
 
 This account includes the cost of all labor and materials used 
 in connection with repairs and renewals of all water, gas or steam 
 pipes and fittings. 
 
 28. Rent. 
 
 This account includes the cost of rental of buildings used in 
 connection with hospital work. 
 
 29. Insurance. 
 
 This account includes the cost of all insurance for account of 
 the hospital. 
 
 30. Miscellaneous. 
 
 This account includes the cost of any labor and materials 
 chargeable to general house and property expenses, not included 
 in any of the headings already provided for. 
 
 CORPORATION EXPENSES 
 
 31. Salaries Officers and Clerks. 
 
 This account includes salaries of officers and clerks, who are 
 exclusively engaged with the management of the corporation, 
 
 DISTRIBUTION OF EXPENSES 
 
 21 
 
 estate or other sources of revenue outside of the ordinary receipts 
 of the hospital proper. 
 
 If certain officers or clerks are partly engaged in this manner 
 a proper proportion of their salaries should be charged accord- 
 ingly. 
 
 32. Stationery, Printing and Postage. 
 
 This account includes expenditures of this nature for cor- 
 poration purposes, including cost of soliciting Donations, etc. 
 
 33. Legal Expenses. 
 
 This account includes expenditures of this nature made for 
 corporation purposes. 
 
 34. Interest on Mortgages and Loans Payable. 
 This heading explains itself. 
 
 35. Taxes. 
 
 This account includes all taxes, if any, paid on property used 
 for hospital purposes. 
 
 Taxes paid on property held for investment and not used for 
 hospital purposes should be debited to income, if any, from such 
 investment. If there is no income from such investment, these 
 expenses should be debited to the capital account of such invest- 
 ment. 
 
 36. Miscellaneous. 
 
 To this account should be charged any other corporation ex- 
 penses not properly chargeable to any of the other headings 
 provided, including petty current expenses paid on account of 
 investments. 
 
 Other than petty current expenses paid on property held for 
 investment and not used for hospital purposes should be debited 
 to income, if any, from such investment. If there is no income 
 from such investment, these expenses should be debited to the 
 capital account of such investment. 
 
 37. Current Expenses from Special Funds for Stated Pur- 
 poses. 
 
 (Show expenditure from each fund separately.) 
 This account explains itself. 
 

 APPENDIX 
 
 Advantages of Uniform and Intelligent Hospital Financial 
 
 Reports and Statistics 
 
 Some advantages to hospitals or other similar institutions of 
 adopting financial and statistical reports in form similar to that 
 recommended in this book are as follows: 
 
 First. — It provides an intelligent and accurate system of 
 accounting, which has proved entirely satisfactory to a number of 
 different institutions, and is recommended by many practical 
 experts. 
 
 Second. — The system of book-keeping herein recommended 
 involves less work, considering results obtained, than any other 
 system of accounting heretofore recommended for general adop- 
 tion by hospitals. At the' Presbyterian Hospital it does not 
 require in the aggregate more than one man's time to take care of 
 all the accounts. 
 
 Third. — Where a uniform system of accounts and statistics 
 is used by different hospitals, comparisons can be made on a fair 
 and intelligent basis. These comparisons are of much value and 
 interest not only to officials of hospitals, but also to the public 
 who may be interested in the work and results obtained by such 
 institutions. 
 
 Fourth. — As many hospitals and other similar institutions are 
 largely maintained by contributions from the public, such insti- 
 tutions should inform the public by means of comprehensive and 
 uniform financial reports and statistics as to expenditures made, 
 revenue received, assets and liabilities, work accomplished and 
 cost of same. Where such information is furnished in some uni- 
 form manner, it is much more easily understood by all interested, 
 than if each different institution makes reports in some manner 
 peculiar to itself with which the public is not familiar. 
 
 Object of this Appendix 
 
 In order to explain as clearly as possible to those who are not 
 expert accountants just what forms and account books may be 
 
 22 
 
 
 i 
 
 \ 
 
 r 
 
 
 DOUBLE ENTRY BOOK-KEEPING 
 
 23 
 
 used and how the various entries and statements may be made 
 in keeping accounts in accordance with this system, there is 
 given in this Appendix descriptions and illustrations of most of 
 the forms and entries used by the Presbyterian Hospital. 
 
 Appucability of this System of Accounting to all Sorts of 
 
 Charitable Institutions 
 
 With slight modifications to suit varying conditions, the sys- 
 tem of accounting described herein should be applicable to any 
 hospital, large or small. In the case of small institutions, many 
 of the sub-divisions shown on the schedules and elsewhere, if not 
 needed, may be omitted entirely, which would simplify the state- 
 ments and accounts. For very large hospitals or for those doing 
 special work, it may be desirable to have some additional or 
 different sub-divisions than those shown in the Schedules, but 
 the method of keeping the accounts, and the general arrangement 
 of the forms and statements should be about the same in any 
 case. The same system of accounting with proper modifications 
 of details could likewise be applied in keeping the accounts of 
 any other kind of charitable institution. 
 
 Double Entry System of Book-keeping 
 
 Under the double entry system of book-keeping, now generally 
 used by up to date corporations, any expense incurred or paid, 
 or any loss or depreciation charged must be debited to one Gen- 
 eral Ledger Account, and credited to another, and any revenue, 
 receipt or profit accrued or received must be credited to one 
 General Ledger Account and debited to another. If the debit 
 sides of all these Ledger Accounts are then totaled, the results 
 should equal the sum of all the totals on the credit side of all 
 Ledger Accounts. 
 
 In these same General Ledger Accounts, if the difference only 
 in the totals of the entries on the debit side and the credit side, 
 or the balance of each account is entered upon what is called a 
 Balance Sheet on the debit side of the Balance Sheet, opposite 
 accounts in which the debits exceed the credits, and on the credit 
 side of the Balance Sheet, opposite accounts in which the credits 
 exceed the debits, the total of all these balances on the debit side 
 of the Balance Sheet should, of course, agree with the total of all 
 
 !( 
 
 i 
 
24 
 
 SUPERINTENDENT'S VOUCHERS 
 
 II 
 
 
 the balances on the credit side of the Balance Sheet, if the entries 
 have been correctly made and footed. 
 
 If these totals do not agree, it is evident some error has been 
 made, which must be found and rectified. 
 
 The advantages of this double entry system of accounting are 
 that it enables its users to easily and accurately test the correct- 
 ness of the entries and footings made on the books, and to deter- 
 mine the proper debit or credit balance of any General Ledger 
 Account. 
 
 SUPERINTENDENT'S ACCOUNTS 
 
 The following paragraphs describe the various forms used in 
 the Superintendent's office of the Presbyterian Hospital and the 
 manner in which entries are made to the accounts referred to. 
 
 Vouchers 
 
 Vouchers are used for convenience to provide a uniform size 
 and kind of blank on which to describe each respective bill, as 
 illustrated on Exhibit A. They also bear suitable certificates for 
 clerks and officials to sign, stating that all extensions, additions 
 and calculations in the account have been examined and found 
 correct, and that the account has been properly entered on the 
 books and has not been previously entered or paid, and also that 
 the account is correct and has been incurred for the benefit of the 
 Hospital. 
 
 Provision is also made so that the party in whose favor a 
 voucher is made may sign his receipt thereon of the amount called 
 for by the voucher. 
 
 On the back of each voucher it is found convenient to print 
 all of the headings adopted in the classification of expenses, to 
 which any expense paid by voucher might be chained, not includ- 
 ing pay-roll expenses, as a similar provision can be made on the 
 back of some of the pay-roll sheets, so that distribution of pay- 
 rolls to the proper headings can be recorded on the back of the 
 last sheet of the monthly pay-roll in the same way, as the pay- 
 roll is treated as one voucher. 
 
 A clear record may thus be kept on each voucher and in a 
 Voucher Register showing to what account or accounts each 
 voucher has been charged. 
 
 Vouchers should be consecutively numbered, to correspond 
 
 AND PAY ROLLS 
 
 25 
 
 with number given in Voucher Register. After being paid they 
 should be filed for reference in consecutive order, so they may be 
 easily referred to if desired. 
 
 The vouchers only are sent out of the Superintendent's office 
 between the 10th and 15th of each month, when bills for the pre- 
 ceding month are ready for payment, having been approved by 
 the Superintendent and Executive Committee. As the Superin- 
 tendent has a complete record of each voucher on his Voucher 
 Register and also has in his office the original bills to which each 
 voucher refers, the extra labor and expense of making separate 
 checks is not considered necessary. Considerable labor will be 
 saved if vouchers are made in the form of and used as a check, as 
 illustrated on Exhibit A. When such vouchers are mailed in 
 payment of bills, they are almost invariably receipted and re- 
 turned promptly to the Hospital through the bank at which they 
 are payable. 
 
 All Expenses Paid by Vouchers Through Superintendent's 
 
 Office 
 
 It will simplify the keeping of accounts if all expenses indicated 
 on Schedules 1 and 3, which do not include taxes on investments 
 or other than petty current expenses account investments, are 
 paid by vouchers through the Superintendent's Office. 
 
 Pay-Rolls 
 
 A sample pay-roll sheet is illustrated on Exhibit B. The dis- 
 tribution of pay-roll expenses is printed on the back of only a 
 small percentage of the pay-roll sheets, as this distribution need 
 be shown only on the last sheet of the monthly pay-roll, from 
 which the expenses chargeable to each account can be posted to 
 the Voucher Register, as is done in the case of other vouchers. 
 The pay-roll is paid in cash, and is treated as one voucher. The 
 Superintendent draws this cash by voucher in favor of himself 
 from remittances made to him by the Treasurer, as described on 
 page 34. 
 
 This voucher is later attached to the receipted pay-roll and 
 presented to the Executive Committee for approval. 
 
 ii 
 
 I 
 
26 
 
 SUPERINTENDENT'S TIME CHECKS 
 
 Time Checks 
 
 In case employees leave the service of the Hospital and it is 
 desired to pay them their salary or wages before the regular 
 monthly pay-roll is made up, Time Checks in the following form 
 are issued and properly certified and record of same is kept on 
 a stub as indicated. 
 
 i 
 
 No 190 
 
 Favor of . . . . 
 Occupation . 
 
 Days 
 
 Rate 
 
 Amount $ . . 
 Issued by. . . 
 
 No. 
 
 THE PRESBYTERIAN HOSPITAL 
 
 TIME CHECK — NOT NEGOTIABLE 
 
 New York, 190. . 
 
 ^1)10 €rrttfir0, That employed as 
 
 has worked .... days in month of 190 . . 
 
 at$ per , and is entitled to dollars and 
 
 cents. 
 
 Received payment in full, 
 Time given has been noted 
 in time book opposite name 
 
 Amount $, 
 
 Witness 
 
 When such Time Checks are receipted by the parties in whose 
 favor they are made and presented for payment they are then paid 
 in cash. 
 
 When the pay-roll is made up records of Time checks issued 
 are noted thereon, as indicated on Exhibit B, and receipted Time 
 Checks are filed with receipted pay-rolls. 
 
 SUPERINTENDENT'S VOUCHER REGISTER 
 
 In order to avoid making separate entries to General Ledger 
 Accounts for each individual expense incurred, and so that en- 
 tries need be made for the totals only at the end of each month, 
 and to economize time and labor in recapitulating results, a 
 Superintendent's Voucher Register is used with headings prop- 
 erly arranged in separate columns to correspond closely with 
 the classification of expenses agreed upon, as illustrated on Ex- 
 hibit C. 
 
 AND VOUCHER REGISTER 
 
 27 
 
 If there are apt to be only two or three bills per month for any 
 one sub-division of expenses, it is not necessary to have a separate 
 column for such a sub-division, but it may be grouped with some 
 other expenses under the proper general heading and in a vertical 
 column headed Distribution, the sub-division to which it belongs 
 can be indicated on the same line. 
 
 For smaller Institutions than the Presbyterian Hospital hav- 
 ing less monthly bills to pay and less sub-divisions of expenses, a 
 correspondingly smaller Voucher Register than that illustrated 
 on Exhibit C would be entirely suitable. 
 
 For a small hospital for example all Administration Expenses 
 may be entered in one vertical column headed Administration 
 Expenses, and in the column headed "Distribution" the sub- 
 division or sub-divisions of Administration Expenses to which 
 any vouchers are chargeable may be designated. In such cases 
 where the monthly entries in any one column are not very nu- 
 merous, it would not be difficult at the end of each month to re- 
 capitulate the total amounts chargeable to each sub-division of 
 expenses. 
 
 After all the vouchers for the month have been entered upon 
 the Voucher Register, it is then a simple matter to make the 
 necessary footings and recapitulation, so as to show the total 
 expenses for each and all of the different sub-divisions called for 
 by the classification of expenses. 
 
 These totals which represent expenses incurred, but are not 
 cash transactions, are then both debited and credited direct to the 
 proper General Ledger accounts, as indicated hereafter. 
 
 References should be made on the Voucher Register to the 
 pages of the Ledger on which totals are posted. The figures 
 required to show the details of Current Expenses (Schedule 1) and 
 Capital Expenditures (Schedule 3) are taken by the Superintend- 
 ent direct from the Voucher Register. 
 
 SUPERINTENDENT'S CARD LEDGER ACCOUNTS WITH 
 
 EACH PAY PATIENT 
 
 In order to keep proper records of amounts due and amounts 
 paid, a Card Ledger Account is kept with each pay patient on a 
 card illustrated on Exhibit D. On these cards, pay patients are 
 numbered consecutively, beginning with No. 1, the first of each 
 
28 
 
 SUPERINTENDENT'S CARD LEDGER 
 
 ACCOUNTS WITH PAY PATIENTS 
 
 29 
 
 f 
 
 .< 
 
 ^ 
 
 fiscal year, for reference and so that by these numbers, it is easy 
 to see how many different pay patients are admitted each month 
 during the year. 
 
 On a separate card for each pay patient are shown the 
 amounts due from him for board and attendance, special nursing, 
 telephone messages and other miscellaneous expenses incurred for 
 his account, and total amount due accruing during each month. 
 Payments received for account of Pay Patients are entered at 
 once on the Superintendent's Cash Book, from which they are 
 posted daily to the proper Patient's Card Ledger Account in the 
 column provided therefor. 
 
 The following paragraphs will explain just what is meant by 
 "Advance Payments by Patients" and "Overpayments by 
 Patients." 
 
 "ADVANCE PAYMENTS BY PATIENTS" are payments 
 made by them for care or services, etc., to be rendered during 
 some succeeding month. 
 
 "OVERPAYMENTS BY PATIENTS" are payments made 
 by them for services or care, etc., never rendered. As the Hospi- 
 tal offers to refund these "overpayments" to patients concerned, 
 when they leave the Hospital, and as they are liable to be claimed 
 by such patients at any time, the amount to the credit of " Over- 
 payments by Patients" Account is carried as a liability of the 
 Hospital on the Superintendent's Ledger. From time to time 
 under authority of the proper officials of the Hospital a part of 
 the amount standing to the credit of " Overpayments by Patients " 
 Account, which represents overpayments, which have not been 
 claimed for a long time and will probably not be claimed, is trans- 
 . ferred by Journal P'ntry, No. 2, as indicated on page 35 to " Mis- 
 cellaneous Hospital Earnings." 
 
 At the end of each month when all of the amounts due from 
 each Patient for such month and all of the amounts paid by each 
 Patient during such month have been entered on their respective 
 cards, the information called for by the headings shown on the 
 back of each card can then be posted in the proper column or 
 columns namely: 
 
 " Accounts Receivable of previous months paid during month."" 
 "Advance Payments by Patient during month." 
 "Overpayments by Patients during month." 
 "Accounts Receivable accruing during month." 
 
 and "Amount Due Accruing during month or Overpayments by 
 Patients paid by Advance Payments of previous months." 
 
 On these cards the totals of all figures for any one month, 
 
 which may be entered in any of the columns headed 
 "Total Amount Due accruing during month." 
 "Accounts Receivable of previous months paid during month." 
 "Advance Payments by Patients during month." 
 "Overpayments by Patients during month" 
 
 must equal the totals of all figures for the same month, which may 
 
 be entered in any of the columns headed 
 "Total Cash Payments during month." 
 "Accounts Receivable accruing during month." 
 "Amounts Due accruing during month or Overpayments by 
 
 Patients paid by Advance Payments of previous months." 
 
 At the end of each month the figures for such month from 
 each of these Card Ledger Accounts are then entered upon a Bill 
 Register described below for the purpose of securing the totals 
 of all such accounts. 
 
 The figures, if any, showing "Overpayments by Patients 
 refunded during month " are posted direct from the Cash Book to 
 the cards in the column bearing that heading in order to con- 
 plete the record on that card, but it is not necessary to enter these 
 figures on the Bill Register, as "Overpayments by Patients re- 
 funded during month" are debited direct from the Cash Book 
 to the Ledger account "Overpayments by Patients" as shown 
 later. 
 
 At the Presbyterian Hospital bills for care of Pay Patients are 
 ordinarily presented and collected two weeks in advance. 
 
 SUPERINTENDENT'S BILL REGISTER 
 
 At the end of each month a recapitulation of the Card Ledger 
 Accounts of all Pay Patients is made in the Superintendent's Bill 
 Register, a sample page of which is shown on Exhibit E. In 
 recapitulating the accounts of Pay Patients, the accounts of Pri- 
 vate Room Patients are entered together and totaled, and the 
 accounts for Ward Pay Patients are entered together and totaled. 
 In this way the totals in the columns on the Bill Register headed 
 
 I 
 
30 
 
 SUPERINTENDENT'S BILL REGISTER 
 
 |! 
 
 i 
 
 I 
 
 "Cash Payments received during month" as regards Private 
 Room Patients and as regards Ward Pay Patients can be checked 
 with similar totals shown on the Superintendent's Cash Book at 
 the end of the month, with which they must agree if postings 
 have been properly made. The total earnings and cash receipts 
 for the month from the Dispensary, Emergency Ward, X-Ray 
 Service, Sale of Junk, Telephone Tolls, and other Miscellaneous 
 Hospital Earnings (Schedule 2) are likewise posted in detail on 
 the Bill Register at the end of each month. 
 
 The amount due for and cash received for Greneral Material 
 sold during month figured at cost price (profit, if any, on sales 
 of General Material being credited to Miscellaneous Hospital 
 Earnings) is likewise posted on the Bill Register. 
 
 If these entries for each month are correctly made on the Bill 
 Register in the columns provided therefor, the grand total of the 
 total figures shown in the columns headed 
 
 "Total Amount Due accruing during month." 
 "Accounts Receivable of previous months paid during month." 
 "Advance Payments by Patients during month." 
 "Overpayments by Patients during month" 
 must equal the grand total of the totals shown in columns headed 
 "Total Cash Payments received during month." 
 "Accounts Receivable accruing during month." 
 "Amounts Due Accruing during month or Overpayments by 
 Patients paid by Advance Payments of previous months." 
 
 After all entries for the month are made on the Bill Register, 
 the totals of the columns having the following headings are then 
 debited and credited direct to the proper Superintendent's Gen- 
 eral Ledger Accounts, as follows: 
 
 "Total Amount Due (Hospital Earnings, Schedule 2) accruing 
 during month is debited to "Bill Account" and credited to 
 "Superintendent's Account with Treasurer." 
 
 *' Cost price of General Material sold during month " is deb- 
 ited to " Bill Account " and credited to *' General Material 
 Account." 
 
 "Advance Payments by Patients during month" 
 is debited to " Bill Account" and credited to " Advance Payments 
 by Patients Account." 
 
 "Overpayments by Patients during month" 
 
 SUPERINTENDENT'S BILL REGISTER 
 
 31 
 
 is debited to "Bill Account" and credited to "Overpayments by 
 Patients Account." 
 
 " Amount Due accruing during month or Overpayments paid 
 by Advance Payments of previous months " 
 
 is debited to "Advance Payments by Patients Account" and 
 credited to " Bill Account." 
 
 "Total Cash Payments received during month" as shown by 
 the Superintendent's Bill Register should agree with Cash re- 
 ceived by the Superintendent during month in payment of Bills 
 rendered patients and including Dispensary, Emergency Ward, 
 and Other Miscellaneous receipts account Hospital Earnings and 
 Cash received account General Material sold, as shown in the 
 recapitulation at the end of the month in the Superintendent's 
 Cash Book, described later. 
 
 These total Cash Payments received during month account 
 Hospital Earnings are credited direct from the Cash Book to " Bill 
 Account" on the Superintendent's General Ledger, as indicated 
 later, and it is therefore not necessary to post this item from the 
 Bill Register. 
 
 It is not necessary to post from the Bill Register totals in the 
 columns headed 
 
 " Accounts Receivable of previous months paid during month " 
 and 
 
 " Accounts Receivable accruing during month " 
 as the amount of " Accounts Receivable of previous months paid 
 dunng month" is already included in "Total Cash Payments 
 received during month" and the amount of "Accounts Receivable 
 accruing during month" is already included in "Total Amount 
 Due accruing during month " referred to above. 
 
 Reference should be made on the Bill Register to the pages of 
 the Superintendent's ledger on which each total is posted. 
 
 From the totals shown in the first four columns of the Bill 
 Register the Superintendent secures the necessary information 
 to show the amount of Hospital Earnings for each month as in- 
 dicated on Schedule 2. 
 
 SUPERINTENDENT'S CASH BOOK 
 
 In order to avoid making separate entries to General Ledger 
 Accounts for each item of cash received or cash paid out, a Cash 
 
; 
 
 32 
 
 SUPERINTENDENT'S CASH BOOK 
 
 Book is used in the Superintendent's office with headings arranged 
 to economize time and labor in recapitulating totals, so as to 
 readily show total cash receipts and expenditures for each month, 
 under the desired classifications. A sample page of the Superin- 
 tendent's Cash Book is shown on Exhibit F. 
 
 The total amount of Cash on hand at first of month plus the 
 cash received during month as shown on the debit side of the 
 Cash Book, less the total amount of cash paid out during month 
 as shown on the credit side of the Cash Book will indicate at any 
 time the amount of cash that should be in the hands of the Su- 
 perintendent. 
 
 At the end of each month a recapitulation of the total amount 
 of cash received by the Superintendent during the month should be 
 made on the debit side of his Cash Book in about the following form: 
 
 Cash on hand at first of month 
 
 Cash Received During Month Account Hospital Earnings: 
 
 From Private Room Patients 
 
 From Ward Pay Patients 
 
 From Dispensary 
 
 From Emergency Ward 
 
 From Other Miscellaneous Hospital Earnings 
 
 Total cash received during month account Hospital 
 
 Earnings 
 
 Cash Received from Treasurer during month 
 
 * Total .* 
 
 At the end of each month a recapitulation of the total amount 
 of cash paid out by the Superintendent during the month should 
 be made on the credit side of his Cash Book in about the following 
 form: 
 
 Vouchers Paid during month 
 
 Cash refunded to Patients by Superintendent during month 
 account "Overpayments by Patients" for care or services never 
 rendered and not to be rendered 
 
 Cash received by Superintendent during month in payment of 
 Bills rendered Patients and including Dispensary, Emergency 
 Ward, and other Miscellaneous receipts, account Hospital Earn- 
 ings or account General Material Sold, and remitted to Treasurer 
 during month • 
 
 Cash on hand at end of month 
 
 * Total 
 
 * These totals should agree. 
 
 SUPERINTENDENT'S CASH BOOK 
 
 33 
 
 It is not customary for the Superintendent to remit to the 
 Treasurer cash received account "Advance Payments by Patients" 
 during month for services to be rendered in succeeding months or 
 " Overpayments by Patients " for care or services never rendered 
 until such accounts are finally disposed of in the manner indicated. 
 
 The Cash in hands of Superintendent includes the amount of 
 "Advance Payments by Patients'' and "Overpayments by 
 Patients " for which he is chargeable at any time. 
 
 If these above mentioned totals are recapitulated at the end 
 of each month on the Superintendent's Cash Book, this Cash 
 Book can be considered as the Superintendent's Cash Ledger 
 Account, and there will be no necessity of his carrying a Cash 
 Account on his Ledger in addition. 
 
 The total "Cash Received during month account Hospital 
 Earnings" as shown on the debit side of the Superintendent's 
 Cash Book is credited direct at the end of the month to " Bill 
 Account" on the Superintendent's Ledger and 
 
 "Cash received from Treasurer during month" is credited 
 direct to "Superintendent's Account with Treasurer" on the 
 Superintendent's Ledger. 
 
 The total "Vouchers Paid during month" as shown on the 
 credit side of the Superintendent's Cash Book is debited direct 
 at the end of the month to "Voucher Account" on the Super- 
 intendent's Ledger and 
 
 " Cash Refunded to Patients by Superintendent during month 
 account Overpayments by Patients" is debited direct to "Over- 
 payments by Patients Account" on the Superintendent's Ledger 
 and 
 
 "Cash Received by Superintendent during month account 
 Hospital Earnings and General Material Sold and remitted to 
 Treasurer during month" is debited direct to '' Superintendent's 
 Account with Treasurer." 
 
 Proper references are made on the Cash Book in each case to 
 the pages of the ledger to which postings are made. 
 
 i: I 
 
 CASH REMITTANCES BY TREASURER TO 
 SUPERINTENDENT 
 
 At the Presbyterian Hospital it is customary for the Super- 
 intendent at the end of each month to make a careful estimate 
 
34 CASH REMITTANCES BETWEEN SUPT. AND TREASURER 
 
 of the amount of the pay-roll for that month, and to ask 
 the Executive Committee for that amount, which if approved 
 by the Executive Committee, is then remitted by the Treasurer 
 to the Superintendent, so that he may deposit the check and draw 
 the necessary cash with which to pay the pay-roll. As soon as 
 the pay-roll is finally completed, the actual amount of same is 
 entered on the Voucher Register under the proper headings. 
 
 About the sixth of each month, as soon as the Superintendent 
 has received all of the bills for the previous month, vouchered, 
 approved and entered them upon the Voucher Register, and made 
 the necessary footings, he then makes report to the Executive 
 Committee and requests a check for the amount of the Grand 
 Total Current Expenses for the month (Schedule 1), and the Total 
 Capital Expenditures during the month (Schedule 3), and General 
 Material purchased during the month, as shown by the footings 
 of the Voucher Register, less the amount which he has already 
 received from the Treasurer on account of the estimated amount 
 of the pay-roll referred to above. If this request is likewise ap- 
 proved by the Executive Committee the Treasurer then remits 
 to the Superintendent a check for this amount. 
 
 CASH REMITTANCES BY SUPERINTENDENT TO 
 
 TREASURER 
 
 About the sixth of each month, or oftener if desired, the 
 Superintendent remits to the Treasurer a check for cash received 
 by Superintendent during previous month, as per his Cash Book, 
 in payment of bills against patients and including Dispensary, 
 Emergency Ward and other Miscellaneous Receipts account 
 Hospital Earnings or for General Material Sold during previous 
 month. 
 
 SUPERINTENDENT'S JOURNAL 
 
 As will be seen from the preceding paragraphs, practically all 
 entries made in the Superintendent's General Ledger Accounts 
 are posted direct from his Cash Book, Voucher Register or Bill 
 Register. In order, however, to indicate to what ledger accounts 
 items not entered on any of the three books mentioned are debited 
 and credited, a Superintendent's Journal is kept. Each Journal 
 Entry should be dated. 
 
 SUPERINTENDENT'S JOURNAL 
 
 35 
 
 At the present time at the Presbyterian Hospital only four 
 kinds of Journal Entries, as indicated below, are occasionally 
 found necessary in the Superintendent's office: 
 
 September 30, 1907 
 
 1. Superintendent's Account with Treasurer, Dr 
 
 To Bill Account Cr 
 
 For UncoUectable Accounts Receivable charged off during month, as 
 reported to Treasurer. (Give details.) 
 
 September 30, 1907 
 
 2. Overpayments by Patients Account, Dr 
 
 To Bill Account, Cr 
 
 For accumulated, unclaimed Overpayments by Patients for services not 
 rendered and not to be rendered, which Overpayments are not liable to be 
 claimed by patients and are therefore transferred to Miscellaneous Hospital 
 Earnings by authority of the proi^er official. (Give details.) 
 
 ^ptember 30, 1907 
 
 3. General Material Account, Dr 
 
 To Superintendent's Account with Treas- 
 urer Cr 
 
 Account surplus amount of General Material found by inventory to be on 
 hand above that heretofore shown by General Material Account. 
 
 September 30, 1907 
 
 4. Superintendent's Account with Treasurer, Dr 
 
 To General Material Account, Cr 
 
 Loss or depreciation of General Material, as shown by inventory. 
 
 When Journal Entries Number 1 or 2 are made proper nota- 
 tions should likewise be made on each of the " Pay Patients Card 
 Ledger Accounts" concerned in order to complete such records. 
 
 When postings are made from Journal Entries to General 
 Ledger Accounts, proper notations should be made on the Journal 
 to show the pages of the Ledger to which each item is posted and 
 proper reference should be made in each of these ledger accounts 
 to the page of the Journal from which each posting is made. 
 
 ( 
 
 i 1} 
 
 I '1 
 T 
 
ENTRIES TO BE MADE BY SUPERINTENDENT IN 
 OPENING A NEW SET OF BOOKS 
 
 In case the Superintendent of a hospital or other similar 
 institution is about to adopt this system of accounting and has 
 not already on his books general ledger accounts such as " Bill 
 Account," "Advance Payments by Patients Account/' "Over- 
 payments by Patients Account/' "General Material Account/' 
 " Voucher Account " and " Superintendent's Account with Treas- 
 urer" he may open such accounts by making Journal Entries in 
 about the following form and debiting and crediting his General 
 Ledger Accounts accordingly: 
 
 September 30, 1907 
 
 Superintendent's Cash Account (Cash Book), Dr 
 
 To Superintendent's Account with Treasurer, Cr 
 
 For Cash on Hand September 30, 1907, not including Advance Payments 
 by Patients or Overpayments by Patients. 
 
 September 30, 1907 
 
 Superintendent's Cash Account (Cash Book), Dr 
 
 To Advance Payments by Patients Account. Cr 
 
 Account Advance Payments on hand September 30, 1907. 
 
 September 30, 1907 
 
 Superintendent's Cash Account (Cash Book), Dr 
 
 To Overpayments by Patients Account, Cr 
 
 Account Overpayments on hand September 30, 1907. 
 
 September 30, 1907 
 
 Bill Account, Dr 
 
 To Superintendent's Account with Treas- 
 urer Cr 
 
 For Accounts Receivable due September 30, 1907. 
 
 September 30, 1907 
 
 General Material Account, Dr 
 
 To Superintendent's Account with Treas- 
 urer Cr 
 
 For General Material on hand September 30, 1907. 
 
 September 30, 1907 
 
 Superintendent's Account with Treasurer, Dr 
 
 To Voucher Account Cr 
 
 For Audited Vouchers Unpaid September 30, 1907. 
 
 36 
 
 SUPERINTENDENT'S GENERAL LEDGER ACCOUNTS 
 
 The following examples will illustrate the various Ledger 
 Accounts it has been found necessary to keep in the Superin- 
 tendent's office in The Presbyterian Hospital and the manner in 
 which entries to same are posted. When entries are made to 
 these Ledger Accounts the pages of the books from which they 
 are posted are referred to in each case. 
 
 1. SUPERINTENDENT'S CASH ACCOUNT 
 See explanations under heading "Superintendent's Cash Book," page 33. 
 
 2. BILL ACCOUNT 
 
 Db- Cr! 
 
 *Total from previous month Total from previous month 
 
 Amount of bills accrued Cash received by Superin- 
 
 during month (Hospital tendent during month in 
 
 Earnings, Schedule 2), as payment of Bills rendered 
 
 shown by Bill Register, in- Patients and including 
 
 eluding monthly earnings Dispensary, Emergency 
 
 of Dispensarj'. Eniprirpncy Ward, and other Miscel- 
 
 Ward, and other Miscel- laneous receipts account 
 
 laneous Hospital Earnings Hospital Earnings and 
 
 or Bills accrued, including cash received account 
 
 Bills for General Material General Material Sold, as 
 
 sold during month per Cash Book 
 
 Advance Payments by Pa- Amounts Due accruing dur- 
 
 tients during month as ing month or Overpay- 
 
 per Bill Register ments by Patients paid by 
 
 Overpayments by Patients Advance Payments of 
 
 during month, as per Bill previous months, as per 
 
 Register Bill Register 
 
 Accumulated unclaimed 
 Overpayments by Patients 
 transferred to Miscellane- 
 ous Hospital Earnings, as 
 
 per Journal Entry 2 
 
 Uncollectable Accounts Re- 
 ceivable charged off dur- 
 ing month, as per Journal 
 ^^^ Entry 1 
 
 Total Total 
 
 Difference in totals equals "Accounts Receivable." 
 
 t J 
 
 37 
 
I 
 
 38 SUPERINTENDENT'S LEDGER ACCOUNTS 
 
 3. ADVANCE PAYMENTS BY PATIENTS ACCOUNT 
 
 Dr. 
 
 Total from previous month 
 Amounts due accruing dur- 
 ing month or Overpay- 
 ments by Patients paid by 
 Advance Payments of pre- 
 vious months, as per Bill 
 Register 
 
 Total 
 
 JTotal from previous month 
 Advance Payments by Pa- 
 tients during month, as 
 per Bill Register 
 
 Total 
 
 Difference in totals equals " Advance Payments by Patients. " 
 
 4. OVERPAYMENTS BY PATIENTS ACCOUNT 
 
 Dr. 
 
 Total from previous month 
 Overpayments by Patients 
 refunded to them during 
 month, as per Cash Book . 
 Accumulated unclaimed 
 Overpayments by Pa- 
 tients transferred to Mis- 
 cellaneous Hospital 
 Earnings, as per Journal 
 Entry 2 
 
 Total 
 
 JTotal from previous month 
 
 Overpayments by Patients 
 
 during month, as per Bill 
 
 Register 
 
 Total 
 
 Cr. 
 
 di 
 
 i\ 
 
 Cr. 
 
 
 Difference in totals equals " Overpayments by Patients." 
 
 5. GENERAL MATERIAL ACCOUNT 
 Dr. C^ 
 
 ♦Total from previous month Total from previous month 
 
 General Material purchased Cost price of General Ma- 
 
 during month, as per terial sold during month. 
 
 Voucher Register as per Bill Register (profit 
 
 Surplus amount of General on sales, if any, having 
 
 Material found by inven- been credited to Miscel- 
 
 tory to be on hand, as per laneous Hospital Earn- 
 
 Journal Entry 3 ings) 
 
 Loss or depreciation of Gen- 
 eral Material, as shown by 
 inventory, as per Journal 
 
 ^^^^ Entry 4 
 
 Total Total 
 
 Difference in totals equals "General Material on Haml." 
 
 i 
 
 SUPERINTENDENT'S LEDGER ACCOUNTS 
 
 39 
 
 Note. — At the Presbyterian Hospital it is customary to charge to 
 General Alaterial Account supplies such as uniform materials, caps, aprons, 
 etc., which are purchased for graduate nurses, to be sold to them later on as 
 required at cost plus 10 per cent, to cover cost of storing, handling, etc. 
 The cost of these supplies is therefore not a part of operating expenses. 
 
 As these supplies are sold. General Material Account is credited with the 
 cost price of same, and profit is credited to Miscellaneous Hospital Earnings. 
 This does not include such supplies as are given to nurses without charge, 
 which are charged direct to the account "Equipment for Nurses" in Sched- 
 ule 1. 
 
 6. VOUCHER ACCOUNT 
 
 Dr. 
 
 Total from previous month 
 
 Vouchers paid during 
 
 month, as per Cash Book . 
 
 Total 
 
 JTotal from previous month 
 Amount of vouchers regis- 
 tered during month, as 
 per Voucher Register . . . 
 Total 
 
 Difference in totals equals "Audited Vouchers Unpaid." 
 7. SUPERINTENDENT'S ACCOUNT WITH TREASURER 
 
 Dr. 
 
 ♦Total from previous month 
 
 Grand Total Current Expen- 
 ses, Schedule 1, during 
 month, as per Voucher 
 Register 
 
 Capital Expenditures.Sched- 
 ule 3, during month, as 
 per Voucher Register . . . 
 
 Cash received by Superin- 
 tendent in payment of 
 bills rendered patients 
 and including Dispensary, 
 Emergency Ward, and 
 Other Miscellaneous Re- 
 ceipts account Hospital 
 Earnings, and cash re- 
 ceived account General 
 Material Sold, and re- 
 mitted to Treasurer dur- 
 ing month, as per Cash 
 Book 
 
 Uncollectable Accounts Re- 
 ceivable charged off dur- 
 ing month, as per Journal 
 Entry 1 
 
 Total from previous month 
 
 Amount of bills accrued 
 (Hospital Earnings, 
 Schedule 2), as shown by 
 Bill Register, including 
 monthly earnings of Dis- 
 pensary, Emergency Ward 
 and Other Miscellaneous 
 Hospital Earnings or bills 
 accrued during month . . . 
 
 Cash received during month 
 by Superintendent from 
 Treasurer, as per Cash 
 Book 
 
 Surplus Amount of General 
 Material found to be on 
 hand, as per Journal En- 
 try 3 
 
 Cr. 
 
 Cr. 
 
40 SUPERINTENDENT'S TRIAL BALANCE 
 
 7. SUPT'S ACCOUNT WITH TREASURER — Continued 
 Dr. 
 
 Loss or Depreciation of Gen- 
 eral Material charged off 
 during month, as per Jour- 
 nal Entry 4 
 
 Total 
 
 Or. 
 
 Total 
 
 Difference in totals equals balance shown by "Superintendent's Account 
 with Treasurer" and must agree with balance shown in "Treasurer's Account 
 with Superintendent" on the Treasurer's General Ledger. 
 
 SUPERINTENDENT'S TRIAL BALANCE 
 
 Between the sixth and eighth of each month, after all entries 
 for the previous month to each Ledger Account have been made, 
 totals footed and balance of each account determined, the Super- 
 intendent makes his Trial Balance in the following form by add- 
 ing the debit and credit balances of these accounts, the totals of 
 which must agree if all entries have been properly made: 
 
 Dr. Cr. 
 
 Cash in hands of Superintendent 
 
 Accounts Receivable 
 
 General Material on Hand 
 
 Balance shown by Superintendent's Account with 
 
 Treasurer 
 
 Advance Payments by Patients for services to be ren- 
 dered 
 
 Overpayments by Patients for services not rendered 
 
 and not to be rendered 
 
 Audited Vouchers Unpaid 
 
 Totals, which should be equal 
 
 ♦At the first of each fiscal year under the headings " Bill Account " 
 " General Material Account " and " Superintendent's Account with Treasurer " 
 the balanc? shown on the debit side of each account at the end of the previous 
 month should be shown on the debit side only as " Balance at first of Year " 
 instead of *' Totals from previous months." 
 
 t At the first of each fiscal year under headings " Advance Payments by 
 Patients Account " and " Overpayments by Patients Account " and Voucher 
 Account " the balance shown on the credit side of each account at the end 
 of the previous month should be shown on the credit side only as " Balance 
 at first of year " instead of " Totals from previous month." 
 
 MONTHLY REPORT OF SUPERINTENDENT TO 
 
 TREASURER 
 
 Between the sixth and eighth of each month the Superintend- 
 ent sends to the Treasurer a report in the form shown on the 
 following page, which is a detailed statement of the "Superin- 
 tendent's Account with Treasurer." 
 
 The balance as shown by this account, if correct, must agree 
 with the balance of the corresponding ledger account on the books 
 of the Treasurer, entitled "Treasurer's Account with Super- 
 intendent." This report of the Superintendent also includes a 
 copy of his Trial Balance. 
 
 SUPERINTENDENT'S MONTHLY STATEMENTS OF EX- 
 PENSES, REVENUE AND STATISTICS 
 
 In order to enable the Superintendent to complete in his 
 office. Detailed Statement of Current Revenue (Schedule 2), it 
 is customary for the Treasurer, about the sixth of each month, 
 to forward to the Superintendent the information in regard to 
 details of Current Revenue (Schedule 2) (other than Hospital 
 Earnings) during previous month, as shown by the Treasurer's 
 books. 
 
 At the Presbyterian Hospital it is customary to have state- 
 ments showing details of Expenses, Revenue and Statistics called 
 for on Schedules 1 to 6 inclusive, for each month, prepared and 
 ready for inspection by the Executive Committee at their meet- 
 ing on the second Tuesday of the succeeding month. 
 
 COMPARATIVE MONTH AND TO DATE STATEMENTS 
 
 A book is also kept showing in comparative form the amount 
 of each of the sub-divisions of expenses, revenue and statistics 
 referred to in Schedules 1, 2, 3 and 6 for each month, and for the 
 period from the first of the fiscal year to the end of each month, 
 during the current and previous years. 
 
 This record is most useful and interesting and shows clearly 
 and exactly how expenses, revenue and statistics, during the 
 current year, compare in detail by months, and up to date, with 
 those of previous years and just where any increases or decreases 
 
 41 
 
»l 
 
 THE PRESBYTERIAN 
 REPORT OF SUPERINTENDENT TO 
 
 Dr. 
 
 Total from previous month 
 
 
 
 
 
 Visiting and Home Nursing Expenses (Vanderbilt Fund) 
 
 Other Operating and Corporation Expenses during 
 month 
 
 
 Current Expenses from Special Funds during month. 
 (Show expenditures from each Fund separately) . . . 
 
 
 
 Grand Total Current Expenses (Schedule 1) during 
 month, as per Voucher Register 
 
 
 
 
 
 Capital Expenditures (Schedule 3) during month. 
 (Show expenditures for each account separately) 
 
 
 
 Total Capital Expenditures (Schedule 3) during 
 month, as per Voucher Register 
 
 
 
 
 Cash Received by Superintendent account Hospital 
 Fiamings and General Material sold and remitted to 
 Treasurer during month, as per Cash Book 
 
 
 
 
 Loss or Depreciation of General Material charged off as 
 per Journal Entrv 4 
 
 
 
 
 Uncollectable Accounts Receivable charged off as per 
 Journal Entrv 1 
 
 
 
 
 ♦Grand Total 
 
 
 
 
 
 42 
 
 * Grand Totals 
 
 1 
 
 HOSPITAL 
 
 TREASURER FOR MONTH OF 
 
 19 
 
 Cr. 
 
 Total from previous month 
 
 Hospital Earnings (Schedule 2) during month, as per Bill Register 
 
 Cash received by Superintendent from Treasurer during month, as 
 per Cash Book 
 
 Surplus amount of General Material found to be on hand, as per 
 Journal Entry 3 
 
 Balance as shown by "Superintendent's Account with Treasurer" 
 ♦ Grand Total 
 
 TRIAL BALANCE AT END OF MONTH 
 
 
 Dr. 
 
 Cr. 
 
 Cash on hand 
 
 • • • • 
 
 • • 
 
 ■ • • • 
 
 • • • • 
 
 • • • • 
 
 
 Accounts Receivable 
 
 
 General Material on hand 
 
 Superintendent's Account with Treasurer 
 
 • • • • 
 
 • • 
 
 
 Advance Pavments bv Patients 
 
 
 
 
 Ovemavments bv Patients 
 
 
 Audited Vouchers Unpaid 
 
 
 
 
 Totals, which must agree 
 
 • • • • 
 
 .... 
 
 
 must agree 
 
 43 
 
: 
 
 44 
 
 SUPERINTENDENT'S MONTHLY STATEMENTS 
 
 have occurred. It enables the management to promptly locate 
 any extravagances. 
 
 This book also facilitates securing promptly after the close of 
 each fiscal year correct totals for that year of the details called for 
 by the schedules. 
 
 ^1' 
 '^1 
 
 HI 
 
 TREASURER'S ACCOUNTS 
 
 The following paragraphs describe the various books used in 
 the Treasurer's office of the Presbyterian Hospital and the manner 
 in which entries are made to the accounts referred to. 
 
 All Donations to the Presbyterian Hospital are paid direct to 
 the Treasurer and are acknowledged by him and put through his 
 accounts and do not appear in the Superintendent's Accounts. 
 
 TREASURER'S CASH BOOK 
 
 A Cash Book ruled in the ordinary manner is suitable for use 
 in the Treasurer's office, if, as is the case at the Presbyterian 
 Hospital, he receives and makes comparatively few payments 
 during the month under this system of accounting. If Unre- 
 stricted Donations received are numerous, it is advisable for the 
 Treasurer to keep a record of these in a separate book and enter 
 only the total amount of Unrestricted Donations received during 
 each month in his Cash Book at the end of such month, or more 
 frequently if desired. 
 
 All cash received is entered in detail on the debit side of the 
 Cash Book and must be credited to some General Ledger account 
 and may, in some cases, as explained later, also be credited to 
 any Income Ledger account concerned. All cash paid out, as 
 shown by the stubs of the Treasurer's Check Book, is entered in 
 detail on the credit side of the Cash Book and must be debited 
 to some General Ledger account and may, in some cases, also be 
 debited to any Income Ledger account concerned. 
 
 All Payments made by the Treasurer are by check. 
 
 Reference is made on the Cash Book to show the page of the 
 General or Income Ledger to which each account is posted. 
 
 It is customary at the Presbyterian Hospital for the purpose 
 of simplifying accounts to pay all expenses of the Treasurer's 
 office, which come under the headings "Corporation or other 
 Current Expenses" or any "Current Expenses from Special 
 Funds for Stated Purposes" (Schedule 1), by Voucher through the 
 Superintendent's office. 
 
 All appropriations from Special Funds to meet Current Ex- 
 penses on account of such Funds are included in the remittances 
 by check made by the Treasurer to the Superintendent described 
 on page 34. 
 
 45 
 
46 
 
 TREASURER'S CASH BOOK 
 
 Taxes and other than petty current expenses and Capital 
 Expenditures on account of property held as investment and not 
 used for hospital purposes are paid direct by check by the Treas- 
 urer and debited to the proper income or investment account. 
 
 The total amount of cash on hand at first of month and all 
 cash received during the month as shown on the debit side of the 
 Cash Book, including Donations received, less the total of all cash 
 paid out during the month, as shown on the credit side of Cash 
 Book should at any time equal the amount of Cash in hands of 
 Treasurer. 
 
 As there may not be very many entries on the Treasurer's 
 Cash Book during the month, which are to be debited or credited 
 to the same accounts, it will probably not be worth while at the end 
 of the month to make any further recapitulation of cash received 
 or cash paid out, but postings can be made direct from the original 
 entries in the Cash Book, with the understanding, however, that 
 the total only of all items to be posted to the same ledger account 
 may be posted in a lump sum. 
 
 AT THE END OF EACH MONTH 
 
 THE TOTAL AxMOUNT OF 
 
 CASH PAID DURING MONTH 
 
 FOR EACH OF THE ACCOUNTS 
 
 CASH PAID OUT BY TREAS- INDICATED MAY BE DEBITED 
 
 URER DURING MONTH MAY RESPECTIVELY DIRECT TO 
 
 CONSIST MOSTLY OF THE THE FOLLOWING GENERAL 
 
 FOLLOWING: LEDGER ACCOUNTS: 
 
 Cash paid to Superintendent To Treasurer's Account with Superin- 
 tendent. 
 Investments Purchased, not includ- 
 ing Interest Purchased To " Bonds Account," " Mortgages 
 
 Receivable Account " " Stocks 
 Account" or Other Investment 
 Account concerned. 
 
 Interest Purchased To Interest Purchased Account. 
 
 Loans and Notes Receivable made . . .To Loans and Notes Receivable 
 
 Account. 
 
 Loans and Notes Payable paid To Loans and Notes Payable Account. 
 
 Mortgages Payable paid To Mortgages Payable Account. 
 
 Insurance Prepaid To Prepaid Insurance Account. 
 
 Cash paid account taxes or other than 
 petty current expenses on account 
 
 of Investments To Proper Income or Investment 
 
 Account. 
 Other Miscellaneous payments To proper account 
 
 TREASURER'S CASH BOOK 
 
 47 
 
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48 
 
 TREASURER'S JOURNAL ENTRIES 
 
 'I 
 
 II 
 
 .fi 
 
 At the Presbyterian Hospital it has not been found necessary 
 for the Treasurer to keep any Cash Account on his General Ledger 
 as the Cash Book itself answers that purpose. 
 
 TREASURER'S JOURNAL 
 
 As it is necessary for the Treasurer to debit or credit to his 
 General Ledger Accounts or to his Income Ledger Accounts items 
 which are not cash transactions, and which are not posted direct 
 from his Cash Book, it is necessary for him to make use of a Jour- 
 nal, wherein he records for reference first the account to which 
 each item is debited and then the account to which such item 
 is credited, and also notes further information desirable regarding 
 details. 
 
 When postings are made from Journal Entries to General 
 Ledger Accounts or to Income Ledger Accounts proper notations 
 should be made on the Journal to show the pages of the ledgers to 
 which each item is posted and proper reference should be made 
 in each of these ledger accounts to the page of the journal from 
 which each posting is made. Samples of such Journal Entries 
 are as follows: 
 
 September 30, 1907 
 
 1. Treasurer's Account with Superintendent, Dr 
 
 To Hospital Earnings Account Cr 
 
 Amount of bills accrued during month (Hospital Earnings, Schedule 2), 
 as shown by Bill Register; including monthly earnings of Dispensary, Emer- 
 gency Ward, and other Miscellaneous Hospital Earnings, as reported by 
 Superintendent to Treasurer. 
 
 September 30, 1907 
 
 2. Treasurer's Account with Superintendent, Dr 
 
 To Surplus and Deficit Account Cr 
 
 Surplus amount of General Material found by inventory to be on hand, 
 as reported by Superintendent. 
 
 September 30, 1907 
 
 3. Surplus and Deficit Account Dr 
 
 To Treasurer's Account with Superintendent, Cr 
 
 Grand Total Current Expenses, (Schedule 1), during month, as per Voucher 
 Register. (Show in same detail as reported by Superintendent, see page 42.) 
 
 And Total Capital Expenditures (Schedule 3), during month, as per 
 Voucher Register. (Show amount for each account separately as reported by 
 Superintendent, see page 42.) 
 
 TREASURER'S JOURNAL ENTRIES 
 
 49 
 
 And Superintendent's Uncollectable Accounts Receivable charged off 
 during month, as reported by Superintendent. 
 
 And Loss or Depreciation of General Material charged off as reported by 
 Superintendent. 
 
 September 30, 1907 
 
 4. Grand Total Current Revenue for month (Schedule 2), consisting of: 
 
 Hospital Earnings Account Dr 
 
 And Donations, Unrestricted Account Dr 
 
 And Legacies, Unrestricted Account Dr 
 
 And Income from Investments held in Endowed 
 
 Bed Fund Account Dr 
 
 And Income from Investments held in General En- 
 dowment Fund Account Dr 
 
 And Income from Investments held in Other Fund 
 
 Accounts (enumerate) Dr 
 
 (The income of which is to be used to meet Operat- 
 ing Expenses (Schedule 1), and is not to be added to 
 the principal.) 
 
 And Income from Unrestricted Investments 
 Account Dp 
 
 And Appropriations from Special Funds to meet 
 
 Current Expenses Account .... Dr 
 
 * ••^* 
 
 (Enumerate each separately.) 
 And any other accounts, composing Grand Total 
 
 Current Revenue for month Dr 
 
 To Surplus and Deficit Account Cr 
 
 • • • • • • 
 
 For amounts transferred from such accounts to Surplus and Deficit 
 Account. 
 
 September 30, 1907 
 
 5. Sites and Grounds Account Dr. 
 
 Or Buildings Account Dr. . . 
 
 Or Furniture and Fixtures Account Dr. . . 
 
 Or Machinery and Tools Account Dr. . . 
 
 Or Apparatus and Instruments Account . Dr. . . 
 Or Ambulances, Live Stock, etc.. Account. Dr. 
 Whichever account is concerned. 
 
 To Capital Account (Hospital Properties and 
 
 Equipments) ^j. 
 
 ...... 
 
 For Capital Expenditures to such accounts during month (Schedule 3) as 
 per Voucher Register, as reported by Superintendent. 
 
 Value of gifts in shape of Hospital Properties and Equipments (Schedule 4^ 
 received during month, if capitalized. 
 
I 
 
 '\ 
 
 
 if 
 
 i'l 
 
 50 TREASURER'S JOURNAL ENTRIES 
 
 September 30, 1907 
 
 6. Sites and Grounds Account Dr 
 
 Or Buildings Account Dr 
 
 Or Other Hospital Properties and Equipments 
 
 Accounts (Schedule 4) Dr 
 
 To Surplus and Deficit Account Cr 
 
 For profit on sale of such property. (Give details.) 
 
 September 30, 1907 
 
 7. Capital Account (Hospital Properties and Equip- 
 
 ments) Dr 
 
 To Sites and Grounds Account Cr 
 
 Or Buildings Account Cr 
 
 Or Furniture and Fixtures Account Cr 
 
 Or Machinery and Tools Account Cr 
 
 Or Apparatus and Instruments Account . . Cr 
 Or Ambulances, Live Stocks, etc., account . Cr 
 Whichever account is concerned. 
 
 Depreciation or Loss account fire or sale, etc., charged off Hospital Proper- 
 ties and Equipments (Schedule 4), during month. 
 
 September 30, 1907 
 
 8. Bonds Account Dr 
 
 Or Stocks Account Dr 
 
 Or Other Investments Accounts Dr 
 
 To Surplus and Deficit Account Cr 
 
 For Profit on Bonds, Stocks or Other Investments sold during month as 
 per Income Ledger. (Give details.) See pages 70 and 72. 
 
 September 30, 1907 
 
 9. Mortgages Receivable Account Dr 
 
 Or Bonds Account Dr 
 
 ^^t ..... .... ., 
 
 Or Stocks Account Dr 
 
 Or Other Investments Accounts Dr 
 
 To General Endowment Fund Account . . Cr 
 
 • • • ■ • • 
 
 Or Other Fund Accounts Cr 
 
 • • • • • 9 
 
 Value of "Mortgages Receivable," "Bonds" (not including interest 
 accrued) "Stocks," or "Other Investments" Restricted given to these Reserve 
 Fund Accounts during month. (Give full details.) 
 
 TREASURER'S JOURNAL ENTRIES 
 
 51 
 
 September 30, 1907 
 10. Surplus and Deficit Account ... Dr 
 
 To Mortgages Receivable Account Cr 
 
 Or Bonds Account Cr 
 
 Or Stocks Account Cr 
 
 Or Other Investments Accounts Cr 
 
 Or Loans and Notes Receivable Account. Cr 
 Whichever account is concerned. 
 
 Loss or Depreciation charged off during month. 
 
 Loss on sale of Bonds, Stocks or Other Investments during month as per 
 Income Ledger. (Give details.) See pages 71 and 73. 
 
 September 30, 1907 
 
 11. Partly Endowed Bed Fund Dr 
 
 To Endowed Bed Fund Cr 
 
 • ••••• 
 
 Amounts transferred to Endowed Bed Fund from Partly Endowed Bed 
 Fund, account completion of such Endowments during month. (Give detaUs.) 
 
 September 30, 1907 
 
 12. Endowed Bed Fund Account Dr 
 
 Or Partly Endowed Bed Fund Account . . Dr 
 
 Or General Endowment Fund Account . Dr 
 Or Other Fund Reserve Account . Dr 
 
 To Surplus and Deficit Account Cr 
 
 • . . . • . . 
 
 Amount charged off such accounts and credited to Surplus and Deficit 
 Account during month, account liability of Hospital having ceased. (Give 
 cievaiis.^ 
 
 September 30, 1907 
 
 13. Loans and Notes Payable Account . . Dr 
 
 To Loans and Notes Payable Account. . Cr 
 
 • • • • ■ • 
 
 For Loans and Notes Payable renewed during month, by signin<r of new 
 notes and cancellation of old notes, where it is desired to avoid the necessity 
 of exchanging checks. ^ 
 
 September 30, 1907 
 
 14. Mortgages Receivable Account Dr 
 
 Or Bonds Account rir 
 
 ••-'* .... ., 
 
 Or Stocks Account Dr 
 
 Or any Other Investment Account Dr 
 
 To Donations, Unrestricted Account Cr 
 
 Or To Legacies, Unrestricted Account . . .Cr 
 
 • • * • • • 
 
 For Value of Mortgages Receivable, Bonds, Stocks, or Other Investments 
 unrestricted, not including accrued interest, given to Hospital during month 
 (Give details.) 
 
) il 
 
 I 1 
 
 ii 
 
 'I 
 
 ! : 
 
 I 
 
 I i 
 
 52 TREASURER'S JOURNAL ENTRIES 
 
 September 30, 1907 
 
 15. Mortgages Receivable Account Dr 
 
 To Investment Account Concerned Cr 
 
 Value of Mortgages Receivable received during month in full or part pay- 
 ment for property sold. 
 
 SepUmber 30, 1907 
 
 16. Surplus and Deficit Account Dr 
 
 To Treasurer's Account Receivable Cr 
 
 For UncoUectable Treasurer's Accounts Receivable charged off during 
 month. (Give details.) 
 
 September 30, 1907 
 
 17. Sites and Grounds Account Dr 
 
 Or Buildings Account Dr 
 
 Or Other Hospital Properties and Equipments 
 
 Accounts (Schedule 4) Dr 
 
 To Capital Account (Hospital Properties and 
 
 Equipments) Cr 
 
 For Appreciation in value of such property. (Give details.) 
 
 September 30, 1907 
 
 18. Treasurer's Accounts Receivable Account . Dr 
 
 To Income from Investments held in any 
 
 account concerned Cr 
 
 Or To any Reserve Fund Account con- 
 cerned Cr 
 
 Or To any Other Revenue or Income Ac- 
 count (Schedule 2), concerned Cr 
 
 For amounts accrued and due during month and unpaid. (Give detaib.) 
 
 September 30, 1907 
 
 19. Capital Account (Hospital Properties and Equip- 
 
 ments), Dr 
 
 To Surplus and Deficit Account Cr 
 
 For book value of " Sites and Grounds," " Buildings," " Furniture and 
 Fixtures," " Machinery and Tools," " Apparatus and Instruments," " Ambu- 
 lances, Live Stock, etc.," or other " Hospital Properties and Equipments," 
 Schedule 4, sold during the month, as shoT^Ti by Treasurer's Cash Book, and 
 as already posted from the Treasurer's Cash Book direct or by Journal Entry 
 to the credit side of each particular ledger account of the sulxii vision of 
 "Hospital Properties and Equipments " concerned. 
 
 ENTRIES TO BE MADE BY TREASURER IN OPENING 
 
 A NEW SET OF BOOKS 
 
 In case the Treasurer of a hospital or other similar institution 
 is about to adopt this system of accounting and has not already 
 on his books General Ledger Accounts, such as " Bonds Account," 
 "Mortgages Receivable Account/' "Stocks Account," "Other 
 Investment Accounts" or other asset ledger accounts showing 
 respectively the various kinds and book values of Bonds, Mort- 
 gages Receivable, Stocks, Other Investments, or other assets on 
 hand, he may open such accounts on his new General Ledger by 
 making suitable entries, to proper accounts to which such assets 
 are debited and credited, as shown for instance by the following 
 sample Journal Entries: 
 
 September 30, 1907 
 
 Bonds Account Dr 
 
 To Endowed Bed Fund Cr 
 
 For the following bonds on hand September 30, 1907, if held in Endowed 
 Bed Fund. (Give list of bonds in detail and book value of each, to be inserted 
 in Journal Entry and in "Bonds Account" on ledger.) 
 
 September ZO, 1907 
 
 Stocks Account Dr 
 
 To any Special Fund Account Cr 
 
 For the following stocks on hand September 30, 1907, if held in such 
 special Fund. (Give list of stocks in detail and book value of each, to be 
 inserted in Journal Entry and in "Stocks Account" on ledger, 
 
 September 30, 1907 
 
 Mortgages Receivable Account Dr 
 
 To Surplus and Deficit Account Cr 
 
 For the following Mortgages Receivable on hand September 30, 1907, if 
 unrestricted and not held in any Reserve Fund. (Give list of Mortgages Re- 
 ceivable in detail and book value of each, to be inserted in Journal Entry and 
 in "Mortgages Receivable Account" on ledger.) 
 
 September 30, 1907 
 
 Accounts Receivable Account Dr 
 
 To Surplus and Deficit Account Cr 
 
 For Accounts Receivable due September 30, 1907. 
 
 53 
 
 ,ii 
 
■ f 
 
 54 
 
 TREASURER'S JOURNAL ENTRIES 
 
 << 
 
 <( 
 
 <( 
 
 (( 
 
 it 
 
 tt 
 
 « 
 
 K 
 
 l( 
 
 (< 
 
 (( 
 
 << 
 
 l( 
 
 4< 
 
 September 30, 1907 
 
 Surplus and Deficit Account Dr 
 
 To General Endowment Fund Account. .Cr 
 
 Or To any other Reserve Fund Account . . Cr 
 
 For amount of such Restricted Funds to offset which no Investments or 
 other Assets are held. 
 
 September 30, 1907 
 
 Sites and Grounds Account Dr. 
 
 Or Buildings Account Dr. 
 
 Or Furniture and Fixtures Account Dr. 
 
 Or Machinery and Tools Account Dr. 
 
 Or Apparatus and Instruments Account . . Dr. 
 Or Ambulances, Live Stock, etc.. Account . Dr . 
 
 To Capital Account (Hospital Properties and 
 
 Equipments) Cr 
 
 For the following Sites and Grounds (Give book values) 
 
 Or Buildings 
 
 Or Furniture and Fixtures 
 
 Or Machinery and Tools 
 
 Or Apparatus and Instruments. . . 
 Or Ambulances, Live Stock, etc . 
 Owned by the Institution September 30, 1907. 
 
 Likewise in opening a new set of books if it is necessary for the 
 Treasurer to open new General Ledger Accounts to show Liabilities 
 already existing, such as "Mortgages Payable" or "Loans and 
 Notes Payable," etc., Journal Entries showing to what accounts 
 such items are debited and credited might be made as follows: 
 
 September 30, 1907 
 
 Surplus and Deficit Account Dr 
 
 To Mortgages Payable Account Cr 
 
 Or To Loans and Notes Payable Account . Cr 
 
 For Mortgages Payable. (List in detail) 
 
 Or For Loans or Notes Payable. (List in detail.) 
 existing as a liability September 30, 1907. 
 
 In order to open the "Treasurer's Account with Super- 
 intendent" the following Journal Entry would be made: 
 
 September 30, 1907 
 
 Treasurer's Account with Superintendent. Dr 
 
 To Surplus and Deficit Account Cr 
 
 For Cash advanced to Superintendent September 30, 1907. 
 
 TREASURER'S GENERAL LEDGER ACCOUNTS 
 
 In the Treasurer's office General Ledger Accounts are kept 
 with the Superintendent; also for Hospital Earnings and for each 
 of the other sub-divisions shown under the general heading of 
 Other Revenue or Income on Schedule 2, and for each of the 
 headings shown on Schedule 4, except those shown in the Super- 
 intendent's Trial Balance heretofore mentioned. 
 
 The following illustrations will show how entries are made to 
 these General Ledger Accounts : 
 
 1. TREASURER'S CASH ACCOUNT 
 See explanations under heading "Treasurer's Cash Book," page 48. 
 
 2. TREASURER'S ACCOUNT WITH SUPERINTENDENT 
 
 Dr. 
 
 Total from previous month 
 
 Amount of bills accrued 
 (Hospital Earnings, 
 Schedule 2), as shown 
 by Bill Register, includ- 
 ing monthly earnings of 
 Dispensary, Emergency 
 Ward and other miscella- 
 neous Hospital Earnings 
 or bills accrued during 
 month, as reported by 
 Superintendent, as per 
 Journal Entry 1 
 
 Cash paid to Superintendent 
 during month, as per 
 Treasurer's Cash Book . . . 
 
 Surplus Amount of General 
 Material found to be on 
 hand during month, as re- 
 ported by Superintendent 
 as per Journal Entry 2. . 
 
 Total 
 
 §Total from previous month 
 
 Grand Total Current Ex- 
 penses, Schedule 1, dur- 
 ing month, as per Voucher 
 Register, as reported by 
 Superintendent and as per 
 Journal Entry 3 
 
 Total Capital Expenditures, 
 Schedule 3, during month 
 as per Voucher Register, 
 as reported by Superin- 
 tendent, as per Journal 
 Entrv 3 
 
 Cash received by Treasurer 
 from Superintendent dur- 
 ing month, as per Treas- 
 urer's Cash Book 
 
 Uncollectable Accounts Re- 
 ceivable charged off dur- 
 ing month, as reported by 
 Superintendent, as per 
 Journal Entry 3 
 
 Loss or Depreciation of 
 General Material charged 
 off during month, as re- 
 ported by Superintendent 
 as per Journal Entry 3 . . 
 
 Total 
 
 Or. 
 
 Difference in totals equals balance shown by "Treasurer's Account with 
 Superintendent," and must agree with balance shown by "Superintendent's 
 Account with Treasurer" on the Superintendent's General Ledger. 
 
 55 
 
 i 
 
I' 
 
 t 
 
 W^^ff 
 
 !f 
 
 
 IN 
 
 : 1 
 
 56 
 
 TREASURER'S GENERAL LEDGER ACCOUNTS 
 
 3. HOSPITAL EARNINGS ACCOUNT 
 
 Da. 
 
 Total from previous month 
 Amount of Hospital Earn- 
 ings, Schedule 2, trans- 
 ferred to Surplus and 
 Deficit Account, as per 
 Journal Entry 4 
 
 Cr. 
 
 Total 
 
 Total from previous month 
 Amount of bills accrued 
 (Hospital Earnings, 
 Schedule 2), as shown 
 by Bill Register, includ- 
 ing monthly earnings of 
 Dispensary, Emergency 
 Ward, and other Miscel- 
 laneous Hospital Earnings 
 or bills accrued during 
 month, as reported by 
 Superintendent, as per 
 Journal Entry 1 
 
 Total 
 
 This account will balance monthly. 
 
 4. DONATIONS, 
 Dr. 
 
 Total from previous month . . 
 
 Amount of Unrestricted 
 Donations transferred to 
 Surplus and Deficit Ac- 
 count, as per Journal En- 
 try 4 
 
 Total 
 
 UNRESTRICTED ACCOUNT 
 
 Total from previous month 
 Amount of Unrestricted Do- 
 nations received during 
 month, as per Treasurer's 
 
 Cash Book 
 
 Value of "Mortgages Re- 
 ceivable" or "Bonds" or 
 "Stocks," or "Other In- 
 vestments" unrestricted 
 given to Hospital during 
 month, as per Journal 
 Entry 14 
 
 Total 
 
 Cr. 
 
 This account will balance monthly. 
 
 Ledger Account of "Legacies, L^nrestricted Account " is treated in the same 
 manner as "Donations, Unrestricted Account." 
 
 TREASURER'S GENERAL LEDGER ACCOUNTS 
 
 57 
 
 5. INCOME FROM INVESTMENTS HELD IN GENERAL 
 
 ENDOWMENT FUND 
 
 Total from previous month 
 Cash received during month 
 account Income from In- 
 vestments held in this ac- 
 count, as per Treasurer's 
 Cash Book 
 
 Dr. 
 
 Total from previous month 
 
 Taxes or other than petty 
 current expenses, if any, 
 charged directly against 
 income from this invest- 
 ment, as per Treasurer's 
 Cash Book Amount of Income from In- 
 Net Income during month vestments held in this 
 from Investments held in Account accrued and due 
 this account transferred during month and unpaid 
 to Surplus and Deficit and transferred to "Ac- 
 Account, as per Journal counts Receivable," as 
 
 Entry 4 per Journal Entry 18. . . . 
 
 Total 
 
 Cr. 
 
 Total 
 
 This account will balance monthly. 
 
 The General Ledger Accounts "Income from Investments held in En- 
 dowed Bed Fund Account" or "Income from Investments held in any other 
 Fund Account" (Income only of which is to be used to meet Current Ex- 
 penses, and is not to be added to the principal) or "Income from Unre- 
 stricted Investments Account" or Other Miscellaneous Revenue Accounts 
 should be treated in a similar manner to some of those described above. 
 
 The amount of monthly Income from Investments held in 
 Endowed Bed Fund, General Endowment Fund or any other 
 Fund, the income only of which is to be used to meet Current 
 Expenses, is also shown by the Treasurer's Income Ledger 
 Accounts of such funds, as described on pages 75 and 76, and 
 should agree with amounts of Income from Investments held in 
 such Funds, as shown on the respective General Ledger Accounts. 
 
 6. SITES AND GROUNDS ACCOUNT 
 
 Dr. 
 
 ♦Total from previous month 
 Capital Expenditures on this 
 account during month, as 
 per Voucher Register, as 
 reported by Superinten- 
 dent, as per Journal En- 
 try 5 
 
 Value of Sites and Grounds 
 given to Hospital during 
 
 Total from previous month 
 Sites and Grounds sold dur- 
 ing month, as per Treas- 
 urer's Cash Book 
 
 Depreciation or Loss charged 
 oflF during month, and 
 credited to this account, 
 as per Journal Entry 7 . . 
 
 Cr. 
 
 k 
 
«•! 
 
 11 
 
 
 58 
 
 TREASURER'S GENERAL LEDGER ACCOUNTS 
 
 6. SITES AND GROUNDS ACCOUNT. — Coniinuerf 
 Dr. 
 
 month, if capitalized, as 
 
 per Journal Entry 5 
 
 For Appreciation in value 
 of Sites and Grounds, as 
 per Journal Entry 17 
 
 For Profit on Sale of Sites 
 and Grounds, as per Jour- 
 nal Entry 6 
 
 Total 
 
 Cs. 
 
 Total 
 
 Difference in totals equals value of "Sites and Grounds," as shown on Books 
 and on Balance Sheet. 
 
 7. BUILDINGS ACCOUNT 
 
 Dr. 
 
 ♦Total from previous month 
 
 Capital Expenditures on this 
 account during month, as 
 per Voucher Register, as 
 reported by Superintend- 
 ent, as per Journal En- 
 try 5 
 
 Value of Buildings given to 
 Hospital durini; month, if 
 capitalized, as per Journal 
 Entry 5 
 
 For Appreciation in value of 
 Buildings, as per Journal 
 Entry 17 
 
 For Profit on Sale of Build- 
 ings, as per Journal En- 
 try 6 
 
 Total 
 
 Cr. 
 
 Total from previous month 
 
 Buildings sold during month, 
 
 as per Treasurer's Cash 
 
 Book 
 
 Depreciation or Loss charged 
 off during month and 
 credited to this account, as 
 per Journal Entry 7 . . . . 
 
 Total 
 
 Difference in totals equals value of "Buildings" as shown on Books and on 
 Balance Sheet. 
 
 Note — The Ledger Accounts "Furniture and Fixtures Account," "Ma- 
 chinery and Tools Account," "Apparatus and Instruments Account," "Am- 
 bulances, Live Stock, etc., Account" or any other accounts belonging to 
 Hospital Properties and Equipments (Schedule 4), should be worded in manner 
 similar to "Sites and Grounds Account," and "Buildings Account" as shown 
 above. 
 
 .1 ■) . 
 
 TREASURER'S GENERAL LEDGER ACCOUNTS 
 
 59 
 
 8. MORTGAGES RECEIVABLE ACCOUNT 
 
 Dr. ^^' 
 
 ♦Total from previous month Total from previous month 
 
 Mortgages Receivable pur- Mortgages Receivable sold 
 
 chased during month, not or paid off during month 
 
 including accrued interest (enumerate) , as per Treas- 
 
 (enumerate), as per Treas- surer's Cash Book 
 
 urer 's Cash Book Loss or Depreciation charged 
 
 Value of Mortgages Receiv- off during month and 
 
 able unrestricted given to credited to this account, 
 
 Hospital during month as per Journal Entry 10 
 
 (enumerate), as per Jour- 
 nal Entry 14 
 
 Value of Mortgages Receiv- 
 able restricted given to 
 Hospital during month 
 (enumerate), as per Jour- 
 nal Entry 9 
 
 Value of Mortgages Re- 
 ceivable received during 
 month in full or part pay- 
 ment for property sold, as 
 
 per Journal Entry 15 ^^^^^^^^ 
 
 Total Total 
 
 Difference in totals equals amount of "Mortgages Receivable," as shown 
 on Books and on Balance Sheet. 
 
 "Loans and Notes Receivable" made or paid off are treated in a General 
 Ledger Account in the same manner as Mortgages Receivable purchased or 
 paid off. 
 
 9. BONDS ACCOUNT 
 
 Dr. Cr. 
 
 ♦Total from previous month Total from previous month 
 
 Bonds purchased during Bonds sold during month 
 
 month, not including ac- (enumerate), as per Treas- 
 
 crued interest (enumer- urer's Cash Book 
 
 ate), as per Treasurer's Loss or Depreciation charged 
 
 Cash Book off during month credited 
 
 Value of Bonds unrestricted, to this account, as per 
 
 not including accrued in- Journal Entry 10 
 
 terest, given to Hospital Loss on sale of Bonds during 
 
 during month (enumer- month, as per Journal 
 
 ate), as per Journal En- Entry 10 
 
 try 14 
 
 Value of Bonds restricted, 
 not including accrued in- 
 terest, given to Hospital 
 
 ¥} 
 

 60 
 
 TREASURER'S GENERAL LEDGER ACCOUNTS 
 
 9. BONDS ACCOUNT. — Con/inucd 
 Dr. Cr. 
 
 during month (enumer- 
 ate), as per Journal En- 
 try 9 
 
 Profit on bonds soltl during 
 month, as per Journal En- 
 try 8 ^^^ 
 
 Total Total 
 
 Difference in totals equals amount of "Bonds," as shown on Books and on 
 Balance Sheet. 
 
 Note — The Ledger Account of "Stocks Account" (Schedule 4), should 
 be worded in a manner similar to "Bonds Account/' as shown above. 
 
 For Other Miscellaneous Investments it will be found advisable 
 to keep a separate General Ledger Account in each case, to which 
 capital expenditures on account of such investments should be 
 debited and capital receipts credited. 
 
 For instance if the investment were in the form of an unoccu- 
 pied dwelling house, not producing any revenue, the General 
 Ledger Account for same might be treated in the following manner: 
 
 10. DWELLING HOUSE, 
 
 Dr. 
 
 Value of property, unre- 
 stricted given to Hospital 
 during month, as per 
 Journal Entry 14 
 
 Taxes and other than p)etty 
 current expenses during 
 month, which may be 
 charged to this Account 
 (if there is no income 
 from this investment), 
 as per Treasurer's Cash 
 Book 
 
 Profit on property sold dur- 
 ing month, as per Journal 
 Entry 8 
 
 Total 
 
 UNFURNISHED, AND LOT, 900 EAST 
 70th ST., N. Y. 
 
 Cr. 
 Loss or Depreciation 
 charged off during month, 
 
 as per Journal Entry 10 
 
 Cash received during month 
 
 in full or part payment 
 account sale of this prop- 
 erty, as per Treasurer's 
 
 Cash Book 
 
 Value of Mortgages Re- 
 ceivable received during 
 month in full or part pay- 
 
 ment account sale of this 
 
 property, as per Journal 
 
 Entry 15 
 
 Loss on property sold dur- 
 ing month, as per Journal 
 Entry 10 
 
 Total 
 
 If all of this property is sold the totals as shown above should 
 
 TREASURER'S GENERAL LEDGER ACCOUNTS 
 
 61 
 
 agree. If a part only or none of this property is sold, the balance 
 on the debit side of this account will show the book value of the 
 remaining property at any time. 
 
 11. TREASURER'S ACCOUNTS RECEIVABLE ACCOUNT 
 Dr. Or. 
 
 ♦Total from previous month Total from previous month 
 
 Amounts accrued and due Cash received during month 
 
 during month and unpaid, account Treasurer's Ac- 
 
 as per Journal Entry 18 counts Receivable, as per 
 
 Treasurer's Cash Book 
 
 Uncollectable Treasurer's 
 Accounts Receivable 
 chained off during month, 
 as per Journal Entry 16 
 
 Total Total 
 
 Difference in totals equals "Treasurer's Accounts Receivable" as shown 
 on Books and on Balance Sheet. 
 
 12. INTEREST PURCHASED ACCOUNT 
 
 Dr. 
 
 ♦Total from previous month . . . 
 
 Accrued Interest Purchased 
 during month when Mort- 
 gages Receivable, Bonds, 
 etc., are purchased, as per 
 Treasurer's Cash Book 
 
 Total ~ 
 
 Cr. 
 
 Total from previous month 
 Cash received account In- 
 terest Purchased collected, 
 as per Treasurer's Cash 
 Book 
 
 Total 
 
 Difference in totals equals "Interest Purchased," as shown on Books and 
 on Balance Sheet. 
 
 13. PREPAID INSURANCE ACCOUNT 
 
 Dr. 
 
 ♦Total from previous month 
 
 Insurance prepaid during 
 
 month, as per Treasurer's 
 
 Cash Book 
 
 Cr. 
 
 Total 
 
 Total from previous month 
 Cash received from Super- 
 intendent during month 
 to pay for Insurance 
 charged to Current Ex- 
 penses, which had pre- 
 viously been prepaid, as 
 per Treasurer's Cash Book 
 
 Total 
 
 Difference in totals equals "Prepaid Insurance," as shown on Books and 
 on Balance Sheet. 
 
62 
 
 TREASURER'S GENERAL LEDGER ACCOUNTS 
 
 TREASURER'S GENERAL LEDGER ACCOUNTS 
 
 M 
 
 I 
 
 'I 
 
 1 
 
 14. CAPITAL ACCOUNT (HOSPITAL PROPERTIES AND 
 
 EQUIPMENTS) 
 
 Dr. 
 
 Depreciation or Loss §Total from previous month .. 
 
 charged off Hospital Capital Expenditures, 
 
 Properties and Equip- Schedule 3, during month, 
 
 ments, Schedule 4, during as per Voucher Register, 
 
 month and credited to as reported by Superin- 
 
 proper accounts on Treas- tendent, as per Journal 
 
 urer's General Ledger, as Entry 5 
 
 per Journal Entry 7 Value of gifts in shape of 
 
 Book value of " Sites and 
 Grounds," " Buildings," 
 " Furniture and Fixtures," 
 " Machinery and Tools," 
 " Apparatus and Instru- 
 ments," "Ambulances, 
 Live Stock, etc.," or other 
 " Hospital Properties and 
 Equipments," Schedule 4, 
 sold during the month, as 
 f)er Journal Entry 19 
 
 Cr. 
 
 It 
 
 Total 
 
 Hospital Properties and 
 Equipments," Schedule 4, 
 given to Hospital during 
 month, if capitalized, and 
 debited to proper account 
 on Treasurer's General 
 Ledger, as per Journal 
 
 Entry 5 
 
 Appreciation in value of 
 "Sites and Grounds," 
 "Buildings" or other 
 Hospital Properties and 
 Equipments as per Jour- 
 nal Entry 17 
 
 Total 
 
 Difference in totals equals "Capital Account" (Hospital Properties and 
 Equipments), as shown on Books and on Balance Sheet. 
 
 Note — "Capital Account" ("Hospital Properties and Equipments") 
 may be considered as practically a sub-division of " Surplus and Deficit 
 Account." 
 
 The amount standing to the credit of " Capital Account " at any time is 
 really a part of the Surplus of the Hospital. It represents the total book 
 value of the Assets of the Hospital, which compose its working plant, or 
 ** Hospital Properties and Equipments," Schedule 4, such as "Sites and 
 Grounds," " Buildings," " Furniture and Fixtures," " Machinery and Tools," 
 " Apparatus and Instruments," " Ambulances, Live Stock, etc." 
 
 By keeping this " Capital Account " (" Hospital Properties and Equip- 
 ments ") out of "Surplus and Deficit Account," as here indicated, the 
 amount of Deficit, if any, up to the amount of Reserve Fund Accounts, as 
 shown by the "Surplus and Deficit Account," will represent the exact 
 amount which the Reserve Funds of the Hospital have been encroached upon. 
 
 The amount of Surplus, if any, as shown by the " Surplus and Deficit 
 Account " at any time will represent the amount of Surplus which the Hos- 
 pital may have to its credit at such time, not including the value of any of 
 its plant, which goes to make up " Hospital Properties and Equipments." 
 
 15. ENDOWED 
 Dr. 
 
 Total from previous month 
 
 Amount charged off En- 
 dowed Bed Fund during 
 month and credited to 
 Surplus and Deficit Ac- 
 count, liability of Hospital 
 having ceased, as per 
 Journal Entry 12 
 
 Total 
 
 BED FUND ACCOUNT 
 
 §TotaI from previous month 
 Cash received to fully En- 
 dow Beds during month, 
 as per Treasurer's Cash 
 
 Book 
 
 Amounts transferred from 
 "Partly Endowed Bed 
 Fund" during month, 
 account completion of 
 such endowments as per 
 Journal Entry 11 
 
 Total 
 
 63 
 
 Cr. 
 
 Difference in totals equal "Endowed Bed Fund," as shown on Books and 
 on Balance Sheet. 
 
 16. PARTLY ENDOWED 
 Dr. 
 
 Total from previous month 
 
 Amounts Transferred to 
 
 Endowed Bed Fund, 
 
 during month, account 
 
 endowments completed, 
 
 as per Journal Entry 11 
 
 Amounts charged off partly 
 
 Endowed Bed Fund dur- 
 ing month, and credited 
 
 to Surplus and Deficit 
 
 Account account liability 
 
 of Hospital having ceased, 
 
 as per Journal Entry 12 . 
 
 Total 
 
 BED FUND ACCOUNT 
 
 §Total from previous month 
 Cash received account Part- 
 ly endowed Bed Fund 
 during month, as per 
 Treasurer's Cash Book. . . 
 
 Cr. 
 
 Total 
 
 Difference in totals equals "Partly Endowed Bed Fund," as shown on 
 Books and on Balance Sheet. 
 
 Note — Instalments received to partly endow beds are subject at any 
 time to transfer to "Endowed Bed Fund Account" upon completion of such 
 endowments. There is usually no liability on the part of the Hospital to fur- 
 nish free treatment on such beds until they are fully endowed. No invest- 
 ments are therefore assigned to offset amounts standing to credit of "Partly 
 Endowed Bed Fund Account" and no income from this Account is therefore 
 shown in Schedule 2. 
 
64 
 
 TREASURER'S GENERAL LEDGER ACCOUNTS 
 
 17. GENERAL ENDOWMENT FUND ACCOUNT 
 
 State in detail purposes and conditions of this Fund, as for instance, 
 " Principal to be invested and income only to be used for meeting Operating 
 Expenses" (Schedule 1). 
 
 Dr. Cr. 
 
 Total from previous month §Total from previous month 
 
 Amount charged off this Cash received during month 
 
 account during month for this Account, as per 
 
 and credited to Surplus Treasurer's Cash Book 
 
 and Deficit Account, lia- Value of Investments given 
 
 bility of Hospital having to Hospital during month, 
 
 ceased, as per Journal En- for this Account as per 
 
 try 12 Journal Entry 9 
 
 Total Total 
 
 DifTerence in totals equals "General Endowment Fund," as shown on 
 Books and on Balance Sheet. 
 
 18. X. Y. Z. VISITING NURSING FUND ACCOUNT 
 
 State in detail purj)oses and conditions of this Fund, as for instance, 
 Principal to be used for all expenses in connection with work of Visiting 
 Nurses. 
 
 Dr. 
 
 Total from previous month 
 Appropriation during 
 month, for expenses 
 chargeable to this Fund, 
 as reported by Superin- 
 tendent, as per Journal 
 Entry 4 
 
 Total 
 
 §Total from previous month 
 
 Donations received during 
 
 month, for this Fund, as 
 
 per Treasurer's Cash Book 
 
 Cr. 
 
 Total 
 
 Difference in totals equals the amount of this Fund, as shown on Books 
 and on Balance Sheet. 
 
 19. A. B. C. PATHOLOGICAL DEPARTMENT FUND ACCOUNT 
 
 State in detail purposes and conditions of this Fund, as for instance, 
 Principal or Income may be used for subscriptions to Periodicals, or for 
 Purchase of Apparatus or Instruments for the Pathological Department." 
 
 « 
 
 Dr. 
 
 Total from previous month 
 
 Appropriation during 
 
 month for expenses 
 
 chargeable to this Fund, 
 
 §Total from previous month 
 
 Donations received during 
 
 month for this Fund, as 
 
 per Treasurer's Cash Book 
 
 Cr. 
 
 TREASURER'S GENERAL LEDGER ACCOUNTS 
 
 19. A. B. C. PATHOLOGICAL, ETC. 
 Dr. 
 
 as reported by Superin- 
 tendent, as per Journal 
 Entry 4 
 
 Continued 
 
 65 
 
 Cb. 
 
 Total 
 
 Cash received during month, 
 account Income from in- 
 vestments held in this 
 Fund, as per Treasurer's 
 Cash Book 
 
 Amount of Income from In- 
 vestments held in this 
 Account accrued and due 
 during month and unpaid 
 and transferred to "Ac- 
 counts Receivable," as 
 per Journal Entry 18 
 
 Value of Investments given 
 to Hospital during month, 
 for this Fund as per Jour- 
 nal Entry 9 
 
 Total 
 
 Difference in totals equals the amount of this Fund, as shown on Books and 
 on Balance Sheet. 
 
 Note — The general Ledger Accounts, "Endowed Bed Fund " "General 
 Endowment Fund" or other similar Funds, the income from investments 
 held m which IS to be used only to meet current expenses and is not to be 
 added to the principal, are intended to show only the increase or decrease 
 of the prmcipal of such Capital Funds. 
 
 The investments assigned to each of such Funds and monthly income 
 from same is shown by an Income Ledger Account, as described on pages 75 
 and 76 and also m separate General Ledger Accounts referred to on page 57 
 
 There are other General Ledger Accounts such as "X Y Z Visitine 
 Nursing Fund," "A. B. C. Pathological Department Fund" or other similar 
 l<und Accounts m which the income from investments held in these funds 
 as It falls due, is to be added to and becomes a part of the principal 
 
 Donations towards the principal of such Funds and income from invest- 
 ments, which may be held in such Funds are therefore both credited to such 
 General Ledger Fund Accounts and it is not necessary in such cases to keep 
 additional General Ledger Accounts to show the income only from such Funds 
 Income Ledger Accounts, however, as described on pages 75 and 76 are kept 
 where necessary to show a list of investments assigned to such funds and the 
 monthly income from same. 
 
66 
 
 P 
 
 
 TREASURER'S GENERAL LEDGER ACCOUNTS 
 20. LOANS AND NOTES PAYABLE ACCOUNT 
 
 Dr. 
 
 Total from previous month . 
 
 Loans paid during month, 
 as per Treasurer's Cash 
 Book 
 
 Loans paid during month 
 by renewal, by signing of 
 new notes, and cancella- 
 tion of old notes, as per 
 Journal Entry 13 
 
 Gib 
 
 Total 
 
 {Total from previous month 
 
 Cash received during month 
 
 account Loans incurred, 
 
 as per Treasurer's Cash 
 
 Book 
 
 Loans renewed during 
 month by signing of new 
 notes and cancellation of 
 old notes, as per Journal 
 Entry 13 
 
 Total 
 
 TREASURER'S GENERAL LEDGER ACCOUNTS 
 
 Difference in totals equals "Loans and Notes Payable," as shown on 
 Books and on Balance Sheet. 
 
 Note — "Mortgages Payable Account" may be treated in the same 
 manner as "Loans and Notes Payable Account." 
 
 2L SURPLUS AND 
 
 Dr. 
 
 fTotal from previous month 
 
 Grand Total Current Ex- 
 penses, Schedule 1, during 
 month, as per Voucher 
 Register, as reported by 
 Superintendent, as per 
 Journal Entry 3 
 
 Total Capital Expenditures, 
 Schedule 3, during month, 
 as per Voucher Register, 
 as reported by Superin- 
 tendent, as per Journal 
 Entry 3 
 
 Uncollectable Superintend- 
 ent's Accounts Receiv- 
 able charged off during 
 month, as reported by 
 Superintendent, as per 
 Journal Entry 3 
 
 Uncollectable Treasurer's 
 Accounts Receivable 
 charged off during month, 
 as per Journal Entry 16 
 
 Loss or Depreciation of 
 General Material charged 
 off during month, as re- 
 ported by Superintendent , 
 
 DEFICIT ACCOUNT 
 
 fTotal from previous month 
 
 Grand Total Current Rev- 
 enue, Schedule 2, during 
 month, as per Journal En- 
 try 4 
 
 Profit on Bonds, Stocks or 
 other Investments sold 
 during month, as per 
 Income Ledger, as per 
 Journal Entry 8 
 
 Profit on sale of "Sites and 
 Grounds" "Buildings" or 
 other Hospital Properties 
 and Equipments, as per 
 Journal Entry 6 
 
 Amount chained off En- 
 dowed Bed Fund, Partly 
 Endowed Bed Fund, or 
 Other Funds during 
 month, account liability 
 of Hospital having ceased, 
 as per Journal Entry 12. 
 
 Surplus amount of General 
 Material found to be on 
 hand during month as re- 
 ported by Superintendent, 
 as per Journal Entry 2 . . 
 
 Or. 
 
 21. SURPLUS AND 
 
 Dr. 
 as per Journal Entry 3 
 
 Loss or Depreciation 
 charged off Investment 
 Accounts or Current Asset 
 Accounts, Schedule 4, 
 during month, as per 
 Journal Entry 10 
 
 Total 
 
 DEFICIT ACCOV^^T — Continued 
 
 Cash received from Insur- 
 ance companies account 
 damage by fire, etc., as per 
 Treasurer's Cash Book. . . 
 
 Book Value of " Sites and 
 Grounds," "Buildings," 
 " Furniture and Fixtures," 
 " Machinery and Tools," 
 " Apparatus and Instru- 
 ments," " Ambulances, 
 Live Stock, etc.," or other 
 " Hospital Properties and 
 Equipments," Schedule 4, 
 sold during the month, as 
 per Journal Entry 19 . . . 
 
 Total 
 
 e7 
 
 Cb. 
 
 Difference in totals equals "Surplus or Deficit" to date, as shown on 
 Books and on Balance Sheet. 
 
 "Deficit to date," if any, up to the amount of Reserve Fund Accounts 
 will represent the amount Reserve Fund Accounts, if any, have been en- 
 croached upon. 
 
 " Surplus to date," if any, will represent the amount of surplus, which 
 the Hospital has to its credit, not including the value of any of its plant, 
 which goes to make up " Hospital Properties and Equipments." 
 
 * At the first of each fiscal year, under the headings in the Treasurer's 
 General Ledger of any of the accounts referred to on the debit side of the 
 Balance Sheet (Schedule 4), the balance shown on the debit side of each 
 account at the end of the previous month should be shown on the debit side 
 only as " Balance at first of year," instead of " Totals from previous month." 
 
 § At the first of each fiscal year under the headings in the Treasurer's 
 General Ledger of " Treasurer's Account with Superintendent," and any of 
 the accounts referred to on the credit side of the Balance Sheet (Schedule 4), 
 the balance shown on the credit side of each account at the end of the previous 
 month should be shown on the credit side only as " Balance at first of year " 
 instead of " Totals from previous month." 
 
 t At the first of each fiscal year, under the heading in the Treasurer's 
 General Ledger "Surplus and Deficit Account," the amount of the "Surplus" 
 or "Deficit to date" at the end of the previous month is the amount which 
 should be shown on the credit side of the account, if a Surplus, or on the 
 debit side of the account if a Deficit, as "Balance at first of Year," instead of 
 "Total from previous month." 
 
^■n 
 
 I 
 
 I 
 
 68 
 
 TREASURER'S TRIAL BALANCE 
 
 The Treasurer's Trial Balance at the end of any month or year 
 is simply a transcript of the Balance Sheet (Schedule 4), in which, 
 opposite each of the headings shown is entered the balance as 
 shown by each account on the Treasurer's General Ledger at the 
 end of such month and in lieu of the balance shown by Treasurer's 
 Account with Superintendent such additional information from 
 the Superintendent's Trial Balance, as is needed to complete the 
 Balance Sheet. Opposite the word " Deficit " on the debit side, 
 or opposite the word "Surplus" on the credit side of the trial 
 balance must be entered "Deficit to date" or "Surplus to date," 
 as the case may be, as shown by the " Surplus and Deficit " ledger 
 account. The final totals must then agree. 
 
 TREASURER'S INCOME LEDGER ACCOUNTS 
 
 In addition to the "General Ledger Accounts" referred to in 
 the preceding pages, the Treasurer also keeps separate Income 
 Ledger Accounts with each kind of Bonds, Stocks, other Invest- 
 ments owned or Loan or Mortgage Receivable or Payable, so as 
 to show plainly the amount of the principal and income or ex- 
 penses on account of each. 
 
 In order to show what securities or other investments are 
 assigned to each Fund and the monthly income from same, 
 separate Income Ledger Accounts are kept for each of these 
 Fund accounts. The income as it accrues is posted to such 
 accounts from the Treasurer's Cash Book, if paid, or by Journal 
 Entry, if not paid, as indicated in the sample of such an account 
 on pages 75 and 76. 
 
 These Income Ledger Accounts do not form any part of the 
 Treasurer's Balance Sheet and should not be confused with the 
 General Ledger Accounts. 
 
 The following illustrations will show how entries are made to 
 such accounts: 
 
 TREASURER'S INCOME LEDGER ACCOUNTS 
 
 69 
 
 
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 TREASURER'S ENDOWED BED LEDGER ACCOUNTS 
 
 At the Presbyterian Hospital the Treasurer keeps in a separate 
 Ledger from those referred to heretofore an Endowed Bed Ledger 
 Account with each organization which, or each individual who 
 fully endows a bed or makes payments on account toward such 
 endowments. 
 
 At the head of each account detailed information is given in 
 regard to the name of the Organization or Individual endowing 
 the bed, and whether in perpetuity or for one life, etc., the name 
 the bed is to bear, if any and in whose memory the bed is en- 
 dowed, its certificate number and any other information perti- 
 nent. 
 
 This record also shows the name and address of the Officer of 
 any Organization or the Individual having the right to nominate 
 patients to use such bed. In case of transfer of the right to nom- 
 inate patients by death of the nominor, or otherwise, the name 
 and address of his or her successor is recorded as long as any such 
 nominor exists at whose request the Hospital is obligated to fur- 
 nish free treatment to patients. 
 
 If no nominor exists having the right to name patients to use 
 an endowed bed the liability of the Hospital ceases and at the 
 Presbyterian Hospital it is then customary, with approval of the 
 Board of Managers, in each case, to charge off the amount of such 
 endowment from Endowed Bed Fund Account at the end of the 
 fiscal year, as per Journal Entry 12. 
 
 The following illustration will show how entries are made: 
 
 In Case a Bed is Fully Endowed 
 
 Dr. 
 
 Cb. 
 
 Cash received by Treasurer, 
 as per his Cash Book, or 
 amount transferred from 
 Partly Endowed Bed 
 Fund account completion 
 of such endowment, as per 
 Journal Entry 11 
 
 77 
 
78 
 
 Dr. 
 
 ENDOWED BED ACCOUNTS 
 In Case a Bed is Endowed in Part Paymenib 
 
 Total from previous month 
 
 Cash received by Treasurer 
 
 during month, partial 
 
 payment on account, as 
 
 per his Cash Book 
 
 Cb. 
 
 Dr. 
 
 Amount charged off account n... . . . Ca. 
 
 hability of Hospital hav- 
 ing ceased, as per Journal 
 Entry 12 
 
 This account will then balance. 
 
 Total of such endowment. 
 
 .1 
 
STATEMENT SHOWING METHOD OF FIGURING "COST PER PATIENT PER DAY" AT THE PRESBYTERIAN HOSPITAL 
 
 For Year Ending September 30, 1907 {Not Including Corporation Expenses) 
 
 Administration Expenses. 
 
 Professional Care of Patients: 
 
 Supt. of Nurses, Assistants and Instructors. 
 
 Nurses. 
 
 Special Nurses. 
 Orderlies 
 
 Ward Employees. 
 
 Equipment for Nurses 
 
 Medical and Surgical Supplies 
 
 Dispensary, Matron. 
 
 Dispensary. 
 
 Emergency Ward , 
 
 Visiting and Home Nursing. 
 
 X Ray Service 
 Ambulance 
 
 Pathological Laboratoiy. 
 
 Housekeeping. 
 
 Kitchen . 
 
 Laundry. 
 
 Steward's Department. 
 
 General House and Property Expenses . 
 
 Total Operating Expenses 
 
 Total Patient Days' Treatment and visits. 
 Cost 
 
 Ward 
 Patients 
 
 $14,853'.12 
 
 3,262.75 
 
 arttial co.st 
 
 4,782.10 
 
 actual cost 
 
 3,408.00 
 
 actual cost 
 
 4,238.87 
 
 actual cost 
 
 1,633.45 
 
 87 2/10% 
 
 2,047.15 
 
 92^1 
 17,215'90 
 23% 
 138.00 
 
 392.90 
 
 1,380.60 
 
 sv; 
 5,532.11 
 
 27,795.25 
 
 H-2% 
 6,948.53 
 m 5/ 10% 
 6,106.60 
 
 s_" , 
 54,177.98 
 
 25,559.84 
 
 $179,473.15 
 74.013 
 
 Cost per Ward 
 
 Patient per 
 
 Day in Cents 
 
 20. 
 
 04.4 
 06.5 
 04.6 
 05.7 
 02.2 
 02.8 
 23.3 
 00.2 
 
 00.5 
 01.9 
 07.5 
 37.6 
 09.4 
 08.2 
 73.2 
 34.5 
 
 $2.42 5/10 
 
 Private Room 
 Patients 
 
 10%, 
 $1,811.36 
 
 10% 
 397.89 
 
 actual co.st 
 2,096.95 
 
 actual co.st 
 13,741.00 
 
 actual cost 
 1,226.83 
 
 .nctual cost 
 347.50 
 
 130.50 
 
 1,497.03 
 
 OCT 
 
 *• -<■ 
 
 12.00 
 
 6^ 
 56.13 
 
 526.87 
 2,826.64 
 
 1 .v; 
 
 1,271.07 
 
 9^ 
 
 642.80 
 
 15% 
 9,910.60 
 
 5% 
 1,452.26 
 
 37,947.43 
 6,383 
 
 Cost per Pri- 
 vate Room Pa- 
 tient per day 
 in Cents 
 
 28.4 
 
 06.2 
 32.9 
 215.3 
 19.2 
 05.4 
 02. 
 23.4 
 00.2 
 
 00.9 
 
 08.3 
 44.3 
 19.9 
 10. 
 155.2 
 22.9 
 
 $5.94 5/10 
 
 Dispensary 
 
 5% 
 
 $905.68 
 
 5% 
 198.95 
 
 2 8/10% 
 65.25 
 
 75% 
 450.00 
 
 100% 
 8,768.83 
 
 20% 
 224.52 
 
 8% 
 526.87 
 
 314.07 
 
 1% 
 
 84.74 
 
 2cr 
 
 142.84 
 
 1% 
 660.71 
 
 5% 
 1,452.26 
 
 $13,794.72 
 86,172 
 $0.16 
 
 Emergency 
 Ward 
 
 $543.40 
 
 3% 
 119.37 
 
 4 4/10% 
 104.21 
 
 100% 
 3,865.58 
 
 40% 
 449.03 
 
 77 5/10% 
 4,755,39 
 
 314.07 
 
 1% 
 84.74 
 
 214.27 
 
 1% 
 660.71 
 
 1 5/10% 
 435.68 
 
 $11,546.45 
 29,305 
 $0.39 4/10 
 
 Visiting and 
 Home Nursing 
 
 100% 
 9,461.42 
 
 5/10% 
 
 157.03 
 
 1% 
 
 84.74 
 5/10% 
 
 35.71 
 
 1% 
 660.71 
 
 5/10% 
 145.23 
 
 $10,544.84 
 
 13,790 
 $0.76 5/10 
 
 Total 
 
 100% 
 $18,113.56 
 
 100% 
 3,978.96 
 
 100% 
 6,879.05 
 
 100% 
 17,149.00 
 
 100% 
 5,465.70 
 
 100% 
 1,980.95 
 
 100% 
 2,347.11 
 
 100^; 
 
 18,712.93 
 
 100'^; 
 
 600.00 
 
 100% 
 8,768.83 
 
 100% 
 3,865.58 
 
 100% 
 9,461.42 
 
 100% 
 1,122.58 
 
 100% 
 6,135.99 
 
 6,585.85 
 
 lou^;. 
 
 31,407.06 
 
 100% 
 8,473.82 
 
 100% 
 7,142.22 
 
 100% 
 66,070.71 
 
 100% 
 29,045.27 
 
 $253,306.59 
 
 ted^ Salaries of Operating Room Nurses and Operating Room Orderlies are distributed in proportion to the numbers of Private Room Surgical Patients and Ward Surgical Patients 
 
 Method of Figuring Cost op Different Branches of the Service. 
 The method in use at The Presbyterian Hospital of figuring the total cost of caring for Waid, Private Room, Dispensary, Emergency Ward Patients or Patients visited in their 
 nomes IS to charge each branch of the service with salaries and wages of all persons employed exclusively in, and all supplies and repairs directly chargeable to, such service. Other 
 operating expenses, which contribute to the cost of the different branches of service are prorated in such proportion as the Superintendent and his Assistants may consider most fair 
 after careful consideration of the local conditions, which are, of course, subject to change from time to time. In determining the relative proportion of Administration Expenses, Pro- 
 fessional tare of Patients, Housekeeping, Kitchen, and other expenses, not including the amounts directly chargeable to Dispensary, Emergency Ward and Visiting and Home Nursing, 
 the percentage charged to Ward Patients and to Private Room Patients is ba.sed upon the number of days' treatment furnished in each service, modified by well-known facts. For 
 instance, the fact that a private room patient requires more professional care than necessary if he were located in a ward; also that his food and the preparation of it costs very much 
 more than that of the ward patient. The distnbution of the cost of General House and Property Expenses among the different branches of the service is based upon the relative cubic 
 contents of those parts of the buildings occupied by each of the five services mentioned. 
 
EXHIBIT A 
 
 THE PRESBYTERIAN HOSPITAL in the CI 
 
 T.J 
 
 Nn, York City, N. Y. 
 
 OF N£W YORK. 
 
 \aMij_ 
 
 Aidrtss.£lL^(^:n..A' "^k&^k 
 
 ZXn OF NEW \ 
 
 MaHu J. -a. 
 
 /r 
 
 
 loo' 
 
 
 This Vouvhcr. •h«B approvad by \h* ptv^mr olHciai of tiM ItM^tttl. b payable In currtnl mud* M TME ME»CMa 
 BANK, NEW VuttK CtTt . whea rwaiplcd l» ■CCO><Mt« vilh (be dirvcllon b«l«*. pr«M«d In r*d Inl 
 
 M$' NAriON*!. 
 
 I'^Urh 
 
 1 ' 
 
 Far'^^dJiJ:^ ddiitJ, iMir^^jftl ^>%:ffitmtti i\t\(l ft-^ntnii/^ in 
 
 lbs 
 
 ^ 
 
 
 
 
 7 -J 
 
 C^iifaud^ht^r^irii. '^HA^JtJl t)xunJ ^ftiMir <^fujit»'.«, 
 
 1 7 
 
 '/JT 
 
 
 
 
 ., ^ 
 
 {t'flj.t /!i'M.t.(fuit ^Uu/Jali. I'fjf.nJ. ett; a.' b/r ,4/// 
 
 ?7 
 
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 i7 ./<7^ yi^^yyuA. 
 
 11 
 
 1 1 
 
 
 
 
 J '■ 
 
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 / '/ n 
 
 tl? 
 
 
 
 
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 t'b 
 
 
 
 
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 'II 
 
 /-,? 
 
 
 
 
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 f /) . , .. y 
 
 //.? 
 
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 ;/7 
 
 
 
 mfufif u, 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 <^Mual Ai^t ellL) ijucluf jtj S\ f ^,?" > 
 
 
 
 
 
 
 _ 
 
 
 
 
 
 
 I crrtify that I have cxamincvl all extensions, addition* and calculjtiont in the 
 3bove account and find them correct, and have entered the account on the books of the 
 Hospital and the same has not been previously entered or paid. 
 
 certify that the afeovcytccount ii corrtct and has been 
 for the benrfiMf TH/f RESBrTEMAN HOSMTAL. 
 
 £y^{^... /Z 190 ^ KecctPCD of THE PRESBYTERIAN HOSPITAL IN THE CITY OF NEW YORK. 
 
 EXHIBIT A 
 
 PAYABLE AT 
 
 THE MERCHANTS' NATIONAL BANK, 
 
 OF THE CITY OF NEW YORK. 
 
 Pay NASSAU NAT'L BANK, 
 
 •r Br*«>itya. ar wrdcr, 
 
 CHARLES T. DAVIS 
 
 
 ^ 
 
 in full for tlu above accouHl. 
 
 Wtmi-^m-m 
 
 (Sign A/rr.f^^^^**=*-«^ 
 
 THE PRESBYTERIAN HOSPITAL 
 
 IN THE CITY OF NEW VOK. 
 Avtae «■< TOtk SL New Vsrk. N. V. 
 
 ■ up tt^ THI\ —Tn* ••»«• MmMiit Waal ■>« a*ie« ■ia4 «r**4 »T llw ^urtif m •itoa* r*«ur u • V u^s.r '<ia«J>. .'■ 'Ma ~<sf>l t>> u^it.' 
 •*>-"•' I HIW. •« •»<«■( ■■>! I* all UMOCcwamavU. Tll»lt«>i|u, ■«•< MOT Mi»l *« Iron !•>• tear <4ia.<«iM(ti' 
 
 Fav«r of.M4fh...2Jj^ 
 
 Month of. rnM^f^. 190^ 
 
 DlSTRIBUtlON. 
 
 OH'ice Expenses 
 
 
 
 
 btalloneiy, rtmtmR and Posl.ige 
 
 
 
 
 1 eleplioi - and 1 clcKr.irh 
 
 
 
 
 Legal tvpenses 
 
 
 
 
 ■ Mtscciianecns 
 
 
 
 ^ 
 
 Crolcsslonal tare of PatlcnU : 
 
 Salaries of Instructors 
 
 
 
 
 HIJl'lI'MKMTgR ni'IlsK* : 
 
 
 
 
 UniKTms 
 
 
 
 
 Books 
 
 
 
 
 Instruinents 
 
 
 
 
 MCUIIAL AND Sl'BUlCAL SlI-fLltS 
 
 Arr-ir.itus and Instruments 
 
 ^^/ 
 
 .?? 
 
 
 Medic.il ana surKical bjppiies 
 
 l^-^ 
 
 itV 
 
 ^ 
 
 Akolioi, Liquors. Wines, etc. 
 
 
 
 
 UI'iPKNSARY 
 
 i 
 
 I'l 
 
 
 ESTuir.iScv Waud 
 
 if 
 
 1 '' 
 
 
 ■ ■VIMTIVi aSI) Home .\iiisixo 
 
 
 
 
 A Kav ."-kkvice 
 
 
 
 
 iMpaitment txpeaaea: 
 
 AMBlLANCe 
 
 I'J 
 
 ?f 
 
 
 Pathoixmiicai, Laihiiiatoiiv 
 
 ■I •/ 
 
 ' '! 
 
 
 UofstKVEPixa 
 
 1 iJ 
 
 -■' * 
 
 
 K ITCH FN 
 
 
 
 
 lUkLSliKY 
 
 
 
 
 bTLWAHDl, UEPAUTUENT 
 
 Provisions : 
 Bread 
 
 
 
 
 Bilk ana (..ream 
 
 
 
 
 GroceriH 
 
 
 
 
 Butler ana b^gs 
 
 
 
 
 l-ruils aiij Vecet.ibles 
 
 
 
 
 meal, rouilry ana Hsli 
 
 
 
 
 Ueneral Houac and Property Expenses : 
 
 Electric LJEhtiag 
 
 
 
 
 hue!, Oil and Waste 
 
 
 
 
 ■ lias 
 
 
 
 
 ke 
 
 
 
 
 insurance 
 
 
 
 
 
 
 
 
 BJItiTen.ince, Machinery and Icols 
 
 
 
 
 fliimbing ana Miam lltting 
 
 
 
 
 Mt!^cell.^neous 
 
 
 
 
 COtf<Mklloil 6r Ulhtr Current bxpcnscs : 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 OtKEML UlTtKIAL 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Total, B /"-, ' 
 
 ^' 
 
 ^ 
 
EXHIBIT B 
 
 
 Amtunt 
 
 AO33SI 9 
 
 THE PRESBYTERIAN HOSPITAL. 
 
 PAY ROLL DISTRIBUTION. 
 
 MvmtktfS. 
 
 -/»» 
 
 .bH rifrki 
 
 1 «l«i>bon« *nd Ttlegraoh 
 
 "■•~"-"'^'"'- 
 
 Prolawlonal C«« of VtUutXs : 
 
 Phytiz-I.n. 
 
 SuDt. of Nur-e^. A>s i»l«nt. «nd Imtru I.. 
 
 ■^P"-'' *'""-~ 
 
 (Irrt.rl.^ 
 
 Cp— :.i .-.^^..l^-. 
 
 WiKl Cimilnimi 
 
 L<)Uin(urr roK NoHn: 
 
 Mui 
 
 MtuiCAL »MU Suin;<c»L SufTCUl 
 
 *pp» 
 
 Titukantl InttrnmenU 
 
 X Rav ^EllVIcx 
 
 Ui«r»ji>A»Y 
 
 KmtotMCY Wa«o 
 
 Viimwo AWD Horn NuKsiwo 
 
 OepartiBcnt ExpeoMS : 
 
 Ambulapc^ 
 
 PalholQgic*! L«bor>tnrv 
 
 Trmtning School 
 
 JlU 
 
 JCittkaa- 
 
 nins- 
 
 Uaadnr 
 
 StBtrard'l Pfpartmcnt 
 
 OcMnl HoaM «■< Praparty Expentc* 1 
 
 Electric Lighting 
 
 M aiotenapcg. Rf*l KstJiH aad BuiMlpgs 
 
 MaJDlCQaoce. Machinery and Toots 
 
 Plombipg and Steam Fitting 
 
 "■"""'"»""« 
 
 Corponiloa or Other Ctirrrat KxpeuM : 
 
 B.i.ri^ Oacer»an.lClefta 
 
 Ml-~ll«iu gj)| 
 
 Ci ir w l BxpraoM Irooi Special PHOd* : 
 
 capnmi expeaonuroiT' 
 
 t.hj . 
 
 'I'OTAL. 
 
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 no 
 
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 EXHIBIT C 
 
 iYTERIAN HOSPTTAT. u. 
 
 'ki^^iJ 
 
 3UI, 
 
 3U2_ 
 
 U2i 
 
 IN FAVOR OF 
 
 , ^ ^/^ ' juLf JJ^hJT 
 
 ADHlWISTRATIo7niX?ENSBS 
 
 JLSi 
 
 ■■ Xij 
 
 
 
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 — ^ 
 
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 - m'^f'fi '^i 'h 
 
 
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EXHIBIT G 
 Vouchers r^iistered during month AJUm^Al. 
 
 .J9/X 
 
 llO 
 
 DIPARTMSNT IXPINSIS | 
 
 GBNIRAL HOUSB AND PROPERTY EXPENSES 
 
 Corporatloa 
 Eipenses 
 
 Curmt E 
 
 J 
 
 
 1 
 
 
 1 
 
 
 S99 
 
 1 
 
 PMholncicol 1 
 Labontory 1 
 
 Trainlnc 1 
 SchoU 1 
 
 Hmw 
 
 KMctwii 1 
 
 ^1 
 
 STIVARD'.S DIPARTHBNT 1 
 
 ElKtrk 1 
 tKMiC 1 
 
 Furl,0« 
 Mid Waste 
 
 Gu. kc 
 
 md 
 latunacc 
 
 Real EsUtc 
 
 and 
 BuiUints 
 
 1 Maintcnaacc 
 1 AtKhiacry 
 1 andToob 
 
 1 Ptunit>in( 
 lawl Steam 
 
 1 pittinf 
 
 ' RenC Mis-' 
 (eUancous 
 
 prases from 1 
 
 General B Capital 1 
 Material | Expeikiitures 1 
 
 
 
 AmbuUncc 1 
 
 Utei 1 
 
 Bread 1 
 
 maC.rrmmJ 
 
 Gractfkt 1 
 
 ^Mtt 1 
 
 FruibMd 
 
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 '/Ur?7iaJf irr\. 
 
 EXHIBIT D 
 
 tEOGEJ* ACCOUNT WITH PATIENT No. / W 
 
 ADDRESS ^ ^' 
 
 ADDRESS 
 
 Duf FOB Board and Attei.oai»ce 
 
 .Month Days Amount 
 
 Due FOR SPEClAt NunsiN 
 D«rs N ights Amount 
 
 MTE PEB DAY 
 
 DISCHARGED 
 
 Oatc 
 
 I 
 
 Accounts Rcciiv- 
 
 *■!.« OF PRCVIOUa 
 
 Months Paid 
 DuRi(»o Month 
 
 AOVANCC PatmcNTS 
 
 ev Patient* 
 During Month 
 
 Oven Paymcnts 
 
 BT PaTICHT» 
 
 DuRiNo Month 
 
 Accounts Recciv 
 aslc Accruing 
 During Month 
 
 Al»OUNT Due ACCRU- 
 
 NO DuMNo Month or 
 Over Payments Paio 
 IT Advance Payments 
 OF Previous Month 
 
 Over Payments 
 
 •Y Patients 
 
 Refunded 
 
 During Month 
 
 II 
 
 fi II 
 
 I 
 
 EXHIBIT E 
 The Presbyterian Hospital in the City of New York. BILL REGISTER. 
 
 Summary of Accounts opvW.W^!<«Ztf Pay Patients and Other Hospital Receipts, for Month ENOiNO^ftf*^.:?/... 19(^ 
 
 Mot 
 
 S^i 
 
 i^ 
 
 J^i/V 
 
 
 11 
 
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END OF 
 TITLE