COLUMBIA LIBRARIES OFFSITE HEALTH SCIENCES STANDARD HX64076458 RA971F761908 The Forms of hospita RECAP 111! 1 R /m/ FIG nop Cotamtria ' 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 proper 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 Digitized by the Internet Archive in 2010 with funding from Open Knowledge Commons http://www.archive.org/details/formsofhospitalfOObost CONTENTS 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 Superintendent 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 Orderlies Special Orderlies Ward Employees Equipment for Nurses: Uniforms Books Instruments Medical and Surgical Supplies: Apparatus and Instruments Medical and Surgical Supplies Alcohol, Liquors, Wines, etc Dispensary: Emergency Ward : Salaries and Labor Supplies 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. — Continued DEPARTMENT EXPENSES: 1907 1906 Pathological Laboratory: Training School Housekeeping: Ambulance: Labor Supplies ( Salaries and Labor I Supplies Salaries and Labor Supplies 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 Ice Insurance Maintenance, Real Estate and Buildings . . . Maintenance, Machinery and Tools Plumbing and Steamfitting Rent Miscellaneous Total General House and Property Exps. Total Operating Expenses SCHEDULE 1. — 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 op Current Revenue HOSPITAL EARNINGS (OR OPERATING EARNINGS) : 1907 1906 Private Room Patients Board of Friends of Patients . Ward Pay Patients Special Nursing Dispensary 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. 5 6 SCHEDULE 2. — Continued APPROPRIATIONS FROM SPECIAL FUNDS TO MEET CURRENT EXPENSES: (Show appropriation from each fund sepa- rately.) 1907 1906 Total Appropriations from Special Funds to meet Current Expenses . . Grand Total Current Revenue Excess of Current Expenses over Current Revenue Total . SCHEDULE 3 P Q H W o P o o u Eh O £ H Q a P ft Ph « p "2 fe "o S ° O ^3 ^ -SO ti Q « .3 Pi 6 w .5 3 "a h-g « 3 § ■•S7 2 CO - O - = k2 co~ " O C ^3 - 03 ~ -3 -5 CO > = -2 6 » _ o T3 g c3 ^ CO - $S co~ & PI _ o c3 CO FJ Ph fj a w pq o o m is o 2o> o t e S H tf Jig § S- CD s PQ to so — M 0> M - = ■- « D3 6 e 03 3 -M T3 H o > O k ® (3 tC O 2S Ph a, S a o - aJ T3 ° "C § b o .a +-» ^*- o ^ y .ji5 "S. = CD » M ° £r x Js - Pf o TO -^ ^j - S- ^ _03 > ^03 * ^ 'S-5 03 " "tr c o w f-h O -u o -^ ^ T3 H |K J « § > -< "5 += ■+j od rt Si 03 TO — t. Zh o 5 o CO — ^ CO s bo - IB s 03 c o 2 15 § g H '3 — o — CD o S <1 -6 H u 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: 1907 1906 Decrease Increase 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. . 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 10 SCHEDULE 5 CD § CD tH u 0) CO Q « fc p fe W CD > cj tf CD H o co d H 1-1 # J - O CO d Ph h S M H « H P Ph 02 Q ° a ^0 a) SCHE REASE Ende: '53 bo g.g P3 S Q 2 « w 5 ft H CD Ph> ° O §o s £ S M 5 S ^fc w P CD CO tip a £ hH O S3 £ en o -0 d H s 02 Ph Eh "S fc d Eh H O § c, H H En CD o 3 s to OS +-> o Sh c H c3 a> >, +j ^ n T3 o CD fi HH c3 T3 aa Cv 3 03 -O ^ O J» DO 3 T3T? tl OJ J Pm 72 r=1 ■n a raft J o.2 3 a i_ A a H SCHEDULE 6 Comparative Statistics for Years Ended September 30, 1907 and 1906 HOSPITAL WARDS AND PRIVATE ROOMS 1907 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 1906 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 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 Private Room Patient. Daily Average Cost per Ward Patient 1907 1906 EMERGENCY WARD 1907 1906 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 per Patient Daily Average Cost per Emergency Ward Patient . 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 1907 1906 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 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. 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 Hektographs Blotters Copy (impression) books Indexes Blotting paper Dating stamps 14 Ink DISTRIBUTION OF EXPENSES 15 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 Rubber 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 administration 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 instruments, 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 plrysicians, assistants, nurses, and any other em- ployees in this department. (b) 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. 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. (b) 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. (6) Supplies. This account includes the cost of apparatus and supplies which are properly chargeable to this service. DISTRIBUTION OF EXPENSES 17 DEPARTMENT EXPENSES 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. (b) 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 emplo} T ees 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. (b) 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, laundr}', 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. (b) 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. (a) 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. (b) 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. (6) 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 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 chargeable 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 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. Applicability 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 24 SUPERINTENDENT'S VOUCHERS 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 charged, 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. 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. Xo 190 Favor of . . . . Occupation . Days Rate Amount S . . Issued by . . . No. THE PRESBYTERIAN HOSPITAL TIME CHECK — NOT NEGOTIABLE Xew York, 190. . C|H0 GcrtifttB, That employed as has worked. . . .days in month of 190 . . at S per , and is entitled to dollars and cents. Received payment in full, Time given has been noted in time book opposite name Witness Amount 8. 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 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 Entry, 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." ACCOUNTS WITH PAY PATIENTS 29 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 30 SUPERINTENDENT'S BILL REGISTER "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 df 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 General 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 during 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. 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 Uncollectable 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 proper official. (Give details.) September 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. 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 ..oo 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 Dr. *Total from previous month Amount of bills accrued during month (Hospital Earnings, Schedule 2), as shown by Bill Register, in- cluding monthly earnings of Dispensary, Emergency Ward, and other Miscel- laneous Hospital Earnings or Bills accrued, including Bills for General Material sold during month Advance Payments by Pa- tients during month as per Bill Register Overpayments by Patients during month, as per Bill Register Total Total from previous month Cash received by Superin- tendent during month in payment of Bills rendered Patients and including Dispensary, Emergency Ward, and other Miscel- laneous receipts account Hospital Earnings and cash received account General Material Sold, as per Cash Book Amounts Due accruing dur- ing month or Overpay- ments by Patients paid by Advance Payments of previous months, as per 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 Cr. Difference in totals equals "Accounts Receivable." 37 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 |Total 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 7! JTotal from previous month Overpayments by Patients during month, as per Bill Register Total Cr. Cr. Difference in totals equals " Overpayments by Patients." 5. GENERAL MATERIAL ACCOUNT Dr. Cr. *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 Hand." SUPERINTENDENT'S LEDGER ACCOUNTS 39 Note. — At the Presbyterian Hospital it is customary to charge to General Material 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 |Total from previous month Amount of vouchers regis- tered during month, as per Voucher Register . . . Total Cr. 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 Cr. 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 40 SUPERINTENDENT'S TRIAL BALANCE 7. SUPT'S ACCOUNT WITH TREASURER — Continued Dr. Cr. Loss or Depreciation of Gen- eral Material charged off during month, as per Jour- nal Entry 4 Total 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 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 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 THE PRESBYTERIAN REPORT OF SUPERINTENDENT TO Dr. Total from previous month. Visiting and Home Nursing Expenses (Vanderbilt Fund) Other Operating and Corporation Expenses during Current Expenses from Special Funds during month. (Show expenditures from each Fund separately) . . . Grand Total Current Expenses (Schedule 1) during 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 Earnings and General Material sold and remitted to Loss or Depreciation of General Material charged off as per Journal Entry 4 Uncollectable Accounts Receivable charged off as per Journal Entry 1 *Grand Total * Grand Totals 42 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 General Material on hand Superintendent's Account with Treasurer Advance Payments by 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. 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 anol 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 AMOUNT 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 p x ^ w ^'S o3 ^h<;s R « 3 3 CD H ^ g EH Ofa -u O o CD H g Q O 3 P rv. 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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 Dr 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) Cr 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. 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, Livestocks, 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 Or Stocks Account Dr Or Other Investments Accounts Dr To General Endowment Fund Account . . Cr Or Other Fund Accounts Cr 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 details.) 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 details.) 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 signing 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 Dr. Or Stocks Account Dr. Or any Other Investment Account Dr . To Donations, Unrestricted Account . . Or To Legacies, Unrestricted Account . For Value of Mortgages Receivable, Bonds, Stocks, or Other Investments unrestricted, not including accrued interest, given to Hospital during month. (Give details.) 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. September 30, 1907 16. Surplus and Deficit Account Dr To Treasurer's Account Receivable Cr For Uncollectable 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 details.) 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 shown 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 sub-division 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 30, 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 54 TREASURER'S JOURNAL ENTRIES 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 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 WITH SUPERINTENDENT §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 Entry 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 — " Cr. 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 56 TREASURER'S GENERAL LEDGER ACCOUNTS 3. HOSPITAL EARNINGS ACCOUNT Dr. Cr. Total from previous month Total from previous month Amount of Hospital Earn- Amount of bills accrued ings, Schedule 2, trans- (Hospital Earnings, ferred to Surplus and Schedule 2), as shown Deficit Account, as per by Bill Register, includ- Journal Entry 4 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 Total This account will balance monthly. 4. DONATIONS, UNRESTRICTED ACCOUNT Dr. Cr. Total from previous month Total from previous month Amount of Unrestricted Amount of Unrestricted Do- Donations transferred to nations received during Surplus and Deficit Ac- month, as per Treasurer's count, as per Journal En- Cash Book try 4 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 Total This account will balance monthly. Ledger Account of " Legacies, Unrestricted Account " is treated in the same manner as "Donations, Unrestricted Account." TREASURER'S GENERAL LEDGER ACCOUNTS 57 5. INCOME FROM INVESTMENTS HELD ENDOWMENT FUND IN GENERAL 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 Net Income during month from Investments held in this account transferred to Surplus and Deficit Account, as per Journal Entry 4 Total . Total from previous month Cash received during month account Income from In- vestments held in this ac- count, 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. . . . Total Cr. 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 Cr. Total from previous month Sites and Grounds sold dur- ing month, as per Treas- urer's Cash Book Depreciation or Loss charged off during month, and credited to this account, as per Journal Entry 7 . . 58 TREASURER'S GENERAL LEDGER ACCOUNTS 6. SITES AND GROUNDS ACCOUNT. — Continued Dr. Cr. month, i| 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 Total Difference in totals equals value of " Sites and Grounds," as shown on Books and on Balance Sheet. 7. BUILDINGS ACCOUNT Dr. Cr. *Total from previous month Total from previous month Capital Expenditures on this Buildings sold during month, account during month, as as per Treasurer's Cash per Voucher Register, as Book reported by Superintend- Depreciation or Loss charged ent, as per Journal En- off during month and try 5 credited to this account, as Value of Buildings given to per Journal Entry 7 Hospital during 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 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. TREASURER'S GENERAL LEDGER ACCOUNTS 59 8. MORTGAGES RECEIVABLE ACCOUNT ~ Cr. 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 „ Cr. Dr. *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. — Continued Dr. Cr. during month- (enumer- ate), as ger Journal En- try 9 Profit on bonds sold 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, UNFURNISHED, AND LOT, 900 EAST 70th ST., N. Y. Dr. Cr. Value of property, unre- Loss or Depreciation stricted given to Hospital charged off during month, during month, as per as per Journal Entry 10 Journal Entry 14 Cash received during month Taxes and other than petty in full or part payment current expenses during account sale of this prop- month, which may be erty, as per Treasurer's charged to this Account Cash Book (if there is no income Value of Mortgages Re- from this investment), ceivable received during as per Treasurer's Cash month in full or part pay- Book ment account sale of this Profit on property sold dur- property, as per Journal ing month, as per Journal Entry 15 Entry 8 Loss on property sold dur- ing month, as per Journal Entry 10 Total " 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. Cr. *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 charged 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 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 Cr. Difference in totals equals "Prepaid Insurance," as shown on Books and on Balance Sheet. 62 TREASURER'S GENERAL LEDGER ACCOUNTS 14. CAPITAL ACCOUNT (HOSPITAL PROPERTIES AND EQUIPMENTS) Dr. Cr. 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 "Hospital Properties and Grounds," "Buildings," Equipments," Schedule 4, "Furniture and Fixtures," given to Hospital during " Machinery and Tools," month, if capitalized, and " Apparatus and Instru- debited to proper account ments," " Ambulances, on Treasurer's General Livestock, etc.," or other Ledger, as per Journal " Hospital Properties and Entry 5 Equipments," Schedule 4, Appreciation in value of sold during the month, as "Sites and Grounds," per Journal Entry 19 "Buildings" or other Hospital Properties and Equipments as per Jour- nal Entry 17 Total 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." TREASURER'S GENERAL LEDGER ACCOUNTS 63 15. ENDOWED BED FUND ACCOUNT 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 §Total 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 Cr. Difference in totals equal "Endowed Bed Fund," as shown on Books and on Balance Sheet. 16. PARTLY ENDOWED BED FUND ACCOUNT 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 Cr. §Total from previous month Cash received account Part- ly endowed Bed Fund during month, as per Treasurer's Cash Book . . . 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 1 " (Schedule 1). Dr. Cr. Total from previous month §Total from previous month Amount charged off this Cash received during month account dining 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 Difference 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 purposes 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 Cr. §Total from previous month Donations received during month, for this Fund, as per Treasurer's Cash Book 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, Cr. § Total from previous month Donations received during month for this Fund, as per Treasurer's Cash Book TREASURER'S GENERAL LEDGER ACCOUNTS 65 19. A. B. C. PATHOLOGICAL, ETC. — Continued Dr. Cr. as reported by Superin- Cash received during month, tendent, as per Journal account Income from in- Entry 4 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 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 in 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 principal 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 in separate General Ledger Accounts referred to on page 57. There are other General Ledger Accounts such as "X. Y. Z. Visiting Nursing Fund," "A. B. C. Pathological Department Fund" or other similar Fund Accounts in 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 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 Cr. 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 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." 21. SURPLUS AND DEFICIT ACCOUNT Dr. j-Total 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, Cr. 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 charged 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 . . TREASURER'S GENERAL LEDGER ACCOUNTS 67 21. SURPLUS AND DEFICIT ACCOUNT — Continued Dr. Cr. as per Journal Entry 3 Cash received from Insur- Loss or Depreciation ance companies account charged off Investment damage by fire, etc., as per Accounts or Current Asset Treasurer's Cash Book Accounts, Schedule 4, Book Value of " Sites and during month, as per Grounds," " Buildings," Journal Entry 10 "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 Total 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." f 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." 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 cd o rQ c3 _fl . CO ^ — p CD O o3 i- NCOME ] ^EDGEI I ACCC >UNTS « ss CM o o o o o o o o o o o o o o CM CM o o LO LI CM CM o o CM CM y rH rH i— 1 rH rH i—l CO o ■* 1—1 I— 1 co cm rH CM •* CO CM CM 69 s « . r< i-h -t 3 ^3r5 ° ' C < ^ CD *h o York, esbyti ctobe CD rO « 0) z 2 r5 rC cS CO CD tH -U CD O CD f^ +3 CD -23 +3 r— ' ft CO CD >o ■— <1 O c t- s a £ -<-» 3 CD o CO CL _o o "3 CM JO ►~^ CO 03 rQ c3 o " CM i—i O r> rH rH CD CD « a o 2 CD o o o © CD ft fcC M tf_i c3 rH O r2 Cf -4-2 c3 W < O pq LO S C 2 O 3 c3 1 H rH k . 03 93 13 — ft O «H>H "^ CD — +3 CO o o C o3 -p> bC CD £ o o d h- 1 g o o o o Oh © o ^ b£ - S3 O r^ O rH cT o Q O pq o CD rG ■ — i § 1 ft i> E-i CO 1-5 c3 °3 rH O >> 43 c c c If CD J ia ft Tfl >— IrHlCrHrHCOi— I i— I 70 TREASURER'S INCOME LEDGER ACCOUNTS O 03 d O ^3 d o 02 -a d 73 d o d -3 d id t3 d £ CI d 'is o ^ co ft £P a w pq c P3 B "3 fa i-H c S W fi si fl fa fa bjOrf? 03 fa bfi h .a s a £*} o3 o3 ~ - :_ CO CD (3 C CD co O O ©2 "3 fa oj ^3 l-S 03 & fa o -^ 03 3 fi C3 03 > ,-H a 2 73 ^3 0) cd fi fi bJD .W) '55 "?j a) -o -u pj fa ti 1 SSd **-< o o o 2 2 o o => © W 9§ ^ ■* ,3 c ^ ° o ^ 3© 2 - S °3 o I TT to =8 pq £ 03 fl "S Sp?§ B a CO U5 03 03 73 73 fi fi o o pq « o o <=> 2 o o o o co co CD CD c fi fi a co co 73 73 C fi o o PQ pq o o c55c5? cu cd fi fi ° 2 a a o O o o co o 00 t^ M M m n 05 a ^ CD fi bj c= 7"! O 01 fl) fi -r cfl fi > 03 M ^ o O n 00 ^2 —- T) a> fi ^= 03 © rt ^u bf) CJO fi O o PP PQ ■* T)H p P K 2 o •+3 c3 fe ~ >5 fi f4 O) -1-3 CO fi ? ■+J H -(J £ a> -a O 03 a 0) 03 fl B o a) »-B (-H a: -ri 73 CU 5 03 fi 2 X * ^a fl oa TREASURER'S INCOME LEDGER ACCOUNTS 71 o r£3 03 a .1—1 c £ o XI 02 a> ^2 "3 2 O X 02 T3 o d * o M a o o +3 H 0Q a} o Q H T3 Ph .5 « *^ w fe H £ tf S PL, to a ^3 i— i >— i x Q o <1 o3 03 P4 Sh fc O o «4H 1— I £ ■+3 CJ p « O H "o "o 8 g "Sfa lO © o o r- us © I— 1 \ o o \ i— 1 C ^^ a O oo O T5 £ PI J2 # > 2 -^ -S o ^ 2 a> ,3 rS "3 53 05 i- £ 6 O -^ _d oj ^ -° o § s H -s o 1 * M I 5R ° M P o 3 03 U O 72 TREASURER'S INCOME LEDGER ACCOUNTS ffi * 9 ■o > c "3 ■g 03 *£ ~ o 1 & +3 "" — CO t- p X o Z- ^ - +3 jd 5 o ~ *a C3 ^2 co CO e3 -/. X "3 >> 05 a, ■ — > cd CD s ■> gj o -^> CO CO a cd ^ £ x P p o Q & c ■r. >J = ji -r ,- = : O co co o o p o P O C O O X C O no - 13 o a g cj a o -« - co CO CO g O p O i, O ,' T3 ,£j =3 « Jg 0) P o &> :P - -w — Si o C C « CO Ol Oh O ~ CD ~ tf p$ pq # S CO i-l .-I U5 ,-( H O) O CD 2 ^ P3 O ^ ^ TJ CD CO 2 e3 co » « C P^ CD co T3 o B-9f f -1 CO r-i TREASURER'S INCOME LEDGER ACCOUNTS 73 bfl +s .2 O t3 a TS 3 Sh CQ '& 3 S-i o O 03 ei 3 c3 ^3 T, o & a 2 Ph bfl S3 CD - £ -S3 ^ X +2 o 3 o sj CD tf >H bD CD -S "3 S3 -^r — CD cd O u (-1 -(-i A 02 CD a .3 £ Sh O t> =+H -*J CO .S bo 03 S3 W S3 O JO S3 Ci «4-H O 03 O <4-c a O X T3 CD ?-< -^> o3 O •— -t-3 _o 03 3 ^ — O -O +a X 03 CD X C 02 .a 'a 3 "•""' -t^> -^ a S3 03 0) ^ aT a cd CO 3 02 CD ^2 O > _S3 c3 S3 2 "3 o3 +3 & 03 id S3 Q 02 03 O >5 O O O S3 < CO cb i-c CD CD tH •O bJD X H 000 N O M H 10 H 2 o 3 W O CD O - a UO CD CO o -3 o i-H 53 rH t- 3 b n J- 1 r\ hfflH - — r- io o r-T oT U T3 HH P ^ 3 >> Ch * 3 b£ C3 fl 3 rt CO s 8 c3 ^2 S3 el °- * 03 03 X CD m ° 03 <4_ O 53 fn O S3 CD P-. o CD '~ CD +, O W S3 ^ 3 £ 03 O o 03 02 rQ > a S3 * o., 02 ,Q -^ g "3 O ^ -4-2 03 ^ ^ E-l 03 CD ."c3 S "V .2 "43 CD r^ § "" g 2^ cd 3 S3 -^ T3 ^3 CP CD & -^ 11 ^ - s 02 c3 S3 o o a .2 2 T3 o3 CD ,08 C5 i-H — I c3 CD P & .a CD -T3 74 TREASURER'S INCOME LEDGER ACCOUNTS -. 03 o O c3 >> o3 3 to Ph < CD bJO c3 bfl ,0 03 Ph O 55 03 O c3 Ph a; o o3 3 0) 2 S ' a 2 I CO CD JZ CD Ph O O H H w fa c w o H »-^ pq < Ph 02 o © O g O o o = o o o ~_ O - © o o iO N 3 H id © C =3 ' bJ ° ^3n ^^■3 c£ "5 lO a«5 d pi S Ej O O 5 H pq ^? >> p^ ^ t- ^ .22 ^ © g> Sort 1°: - ^ '3o lO CO ^ '3b 03 o 03 CO -2 -2 fl -S o pi g 02 S 02 tf ^PH 1 © 03 *- PI CO 03 03 -3 5S Pi a 02 c 03 3 ,d © CD 03 9§ C > d to o +3 d CO 03 03 -r o tf S 02 to M ^5 o c pq -3 ^ "3 o P"5 CO d d c3 O W h^ _, o d !h 3 ^H o c 03 +3 C o CO CO £ 3 k> 03 » - s c3 co g 3 +2 ^ £ S 3 ,c a m 03 03 M 43 C> td g> 3 -r< C 2 » s 03 ^ -e lg 03 w ^3 5 £ J3 "Si 2 so 3 o q a M M TREASURER'S INCOME LEDGER ACCOUNTS 75 >> a ~3 =3 PI 2 > C3 o 02 ^ tf 03 o o « T3 ^ bJO bjO 'i T§ 03 h-3 a pi " rt PI C3 rv. >> PI 2 03 3 (— I p*"

("I h- i o> — t- g +3 ;! 5 ^ hH 33 p p Eh Ei Z P c Ph l-q t-l * ■* ■ t-t d * © : 65 g °2 S ie ? PQ g « a ph i h w 65 c W S» ? o -£ o *s • ^ m ^ ^ pq J»Ph » . «j Ph S M g CC a Ph ^ ^ S3 d hi pq .d PQ 25 d "5 oi 2 d o • a ph a tf 5S^ — ; 2 O -^. O M C3 ® Ph d Pi 65^ — ' 5 ti d ^ o 3 pq "-a 65 b 65 rt &H c3 0Q cS P4 4 &5 73 ^h a b .d «2 0Q £ W 3 W <= pq o 03 o d o o °.pq o =3 id Qj d HH HH Ph g P^ *§ DO ri o C5 8© o IM "a; 02 °0 CO © §§"§§§ o pq 3 S pq a d bJD >» °3 ^ fcjo « U O 3 ^ co ■< 76 TREASURER'S INCOME LEDGER ACCOUNTS o ° ° 2 £ £ S 2 i id"3 e U & fa H O Q H fa fa O cc o c ■3® id -© jjj -g g g -S C IB X — - = s — ~ 3 O o -a o = c JZ CP o w > £3 >> c3 ■-3 += o 3 c — ? -<-3 -<-? J3 - - *1 u i aa — "2 "3 e fa e3 H £ S - .2 | ^ O •*» 03 H O £ -2 a a a - ■ - P fl O !0 > H 2 55 5 £ Si," a ^^ 23 -^ o ^ 2 £ ^ 3 _ •° £ 3 B *s C p o b o rB C J2 an o += 03 a a a o eg cp IB 03 J c3 -t^> 2 | ■p ^ 2 ° -^ 2 2 O CO C CO -p; "B C O ^3 5 PQ s o o « ^ ^ o CO C <^ c3 o M PQ g ,s 3 CO (H o t-q a a 2 2 2 3 :3 o o c C ', ."[•,. m",7 , , , 1:,,,, ' ,lN .'" KiloPrlva,e R ooni Patients is based upon the number of days' treatment furnished in each service, modified by well-known facts. For more tl™, tie i , f t , 1 ' ,"■ """'I'i""''," n . , M»>r M " lore professional care than necessary if he were located in a ward; also that his food and the preparation of it costs very much contents of ao^p„ytf?hetu?d^^ Pro P er * E ^ nses amon e the different branches of the se ™ ce is based "P°" the relative cubic EXHIBITS EXHIBIT A New York City. N. Y. .±kjJ£Us......f£... ./poi THE PRESBYTERIAN HOSPITAL in the CITY OF NEW YORK. Tojofoffl U * J^Ovui ___ „__ _ Dr . Addr C ssA^L.^i^..:Ai..J^&d{^..lW. ! . 190- This Voucher, when approve)] by the proper officii] of the Hospital, Is payable In current funds at THE MERCHANTS' NATIONAL BANK. NEW YORK CITY, when receipted In accordance with the direction below, printed In red Ink. Z 1 Fnr /3iJ,:/M ZiHl, dcmled i.vifi'mJj frul //.'•<' -'".-. -J- IbS i ft ' ' f3u.fqual Jtiwwnmit , wipyioneliA TjtuunJ Tuilter akutcm, 1 V !' l i ^Icl) /u'A-J. '' P udi 6bui SUi-i. idfrtJ, dt; £U fil-r hill 7>1 S1 : ' or cLoIm ~K>amjJ. . 11 1 1 y 1 liiO 43 j ' 1 3 b'i ■ 1-1 1 3 ■ 1-3 9? -- /f J) . , .. „ if a "/O ST-lr v of Hiw) Ifffudif h ft 1 "* f 2 I%" ) J 1 1 certify that I have examined all extensions, additions and calculations ii above account and find them correct, and have entered the account on the books c HospiLil and the same has not been previously entered or paid. 4Z, -ztnJLlA. 190 ^ -Receiv-eo of the Presbyterian hospital in the city of new york. !/M'M!.{.^J.^A^3^.Mi-. ^ : ^,A£.Dollars. in full for the above account. Form 1-C31-M (Sig, ign here^$^^±Si. tL. EXHIBIT A PAYABLE AT THE MERCHANTS' NATIONAL BANK, OF THE CITY OF NEW YORK. Pay NASSAU NATL, BANK, of Brooklyn, or order, CHARLES T. DAVIS. THE PRESBYTERIAN HOSPITAL IN THE CITY OP NEW YORK. Madison Avtnut and 701b SI. New York, N. Y. Voucher Mo^l D l....„ Amount, ${±kM Favor of.MmW.....A...^!Ml4.. Month of. 1!l.mL..^ DISTRIBUTION. AdJilitiialralion bxpensee : Office Expenses Stationery, Printing and Postage 1 eleplioi ■- and i elegr.iph Legal bxpenses Miscellaneous Professional Care of Patients : Salaries of Instructors ■ I'.OTIPMk'NT t'ulc NUhses : Unitorms Books Instruments MEDICAL AND SURGICAL SUPPLIES Apparatus and Instruments ' Medical and Surgical Supplies Alcohol, Liquors, Wines, etc. DISPENSARY 1 • 1 - EiEBdEKCY Ward i it) Visiting and Home Nursing X Kay fcfEitviCE Department Expenses: /V 38 Pathological Labohatouy M ! LlOUSEKFEPlNG It) " Kitchen LAUNDRY stewards uepartment Provisions : Bread milkand Cream Butter and bggs Prints and Vegetables Meat, Poultry and r-isli ueneral House and Property bxpenses : Electric Lighting Fuel, Oil and Waste Gas 1 Ice insurance Maintenance, ueai tstate and Buildings Maintenance, (viacmnery and lools numbing and Steam t-itting Miscellaneous Corporation or inner current Expenses : GHNKttAL MATLH1AL capital Expenditures : TOTAL, f*l „'. -3 ■ --3 * 1 *1 <5- < ts 1 1 *1 1 £ 1 5; a a g a Jt a! \ > | ~ : 4 ( -. \ 1 • A. 1 3 K a | < z o 3> 4 '] 3 J J vi ^ -5 -*> 1 \l • vc '-? i Jj ^ ^ ■i ^a >c II 4 m . X) « K - £ 1 3 3 ^ ^ ^ 1 4 1 1 1 = 1 5 ~Sj Q - ; S3 - c S3 ", <£> ~_ S3 ". S3 ". ~. -f l~i « H i 1* ,. Q Si "- «a "^ -- .- 55 •T C CJ *a -a ^r ^ ^ ^ ^ s «=3 sv '^ ^ \l YT End ■*- tp ' ' » <54 ^ '-.- — T^ si ^S •^a ~-s -a -> ^ 4 1 ii W z ^ r~ ^ :? cr <^ p> <^ S^l 8? , ^ "^ > <^ cs; Sj ll d - O « a o T| L ^ $ c -1 51. ^ V ^ T* «# g 1 1 • '5 '^i " r. 5. - ; H <2 "g" =X ■« 1 r H g ^ 1 1 C J r . — i '< -^ ~^s ? s i : , '§ a c < z •W 5^ "5 ,■ ~ ^ i : : ~ : ■ J J J ^ 1 i^ 1 ! ; 1 1 J •.' s 1 4 ^_" *~£ 5 1 5 ' ^ 1 \ ■ \ 1 ^5 «i <£ ~~ "^ S ^ s 1 ■C; 1 * m EXHIBIT B .3LLL> 4 033^b THE PRESBYTERIAN HOSPITAL. PAY ROLL DISTRIBUTION. Administration Expenses : Salaries. Officers and Clerk-t I3>i4b j aod Telegraph 4± Professional Care of Patients : 2" ntt.it : bo £ Department Expenses : Qeneral House and Property Expenses : Electric Lighting , Real Estate and Buildings Maintenance, Corporation or Other Current Expeases : Salaries. Officer, arj.j Clerks Current Expenses from Special Funds : Capital Expenditures : ' ■'■■■ - .-• ■ .-: rJ. Jrrt' 4^4 +- / 2 2 s zz m EXHIBIT C 110 THE PRESBYTERIAN H< DSP n 'AL in the Gty c f N ev / Y( >r1 3UI, Sum/A JoTnafl Ii 3hii«j 'li.iht Ifuii «,«,, . 10 it 1033 ft lull ■a ii IS tr ,, —H- 'It 1 /' ..; - MI. m( w II) /3J . So ': fo '1 IE 111 Mill US 00 — Ull 31 Si & UniiJ 3ubr Atllil ■■• msi-mnsMu' 70L wajA, jhihitjtmw Ihi 00 MiiLnt.tM^ad. " J* •■1 - — - IM 1* ^» Hi u »1 ID 10 /.. ■ Hi lb, L 7>y&, U™ 1* :■ oh * ill %U •*-,„ #MU IT) IV, 3j, WMUm i IuIIuj J5hJfiol»H, ■h Si 1, >• // / f -'? it '! ,: ? n {?.u„l<; BJi ' si .. ftuoMMiUfHoU nishi^t bo lutd^T&^'JsrrluoLt, 1t> Jj/j TflffH %jM$a*&n ««U1*jW; l-ool 1 (UMfartA /-' UlMfJ/ftii 0„lM'iiul Jioetdj ih If! •1 1 1 IS If ■'■■■ %M<4 Iprrl lUUn-ikd^' ft %tUfi$At'Jk TtUnh L %.,t^' SI 3 ■> :■ 1,1 -'1 r 7* ■is 3y3/ WW4 fl0M40 ^tv^tUJ •■ fyo 3oi 1 S-j-Jl ttifatfrfUdzr lie ■1 1! !1 Vl ' M So inSi m.LXr Xtat>Vut '7 Si SI II ' }jfi jftlncu II lj/Jltttt.rbe JfrctfUj 1*4 ■ inlet ~MilL*cKiJt 'Mmiul I'dtKi ih >.- ■J I < b ■ ivo ■Ifo Tllollm Is •f.,,'u r :t ho ho no 3oii bluuniUttl M tA,u foheKtl TfltJs •- hU TlllntKtL ' {SttUtt 11 : 3i\ ... ill S3 hvo 3 V ( ■ ■■ ■■.,■/,-., ./; .■,,■// ,,v / 1 3/MlM <-)ifri> HSo ill UltofiiT.ifn > -UffU } m L..PL t /writi, Si ,t lifmheiu f 7o'c:ilapl\ 11 , 1st hit Lsoioi 1*1 . iSpi i 4 muk nitHxtnuyji, '&> t!^„^" 1 '. : i' qt> 1 Pi IBS ft Wi,„;Ut m i;<,U , f « ■ 'H.y.,1 J.-IJ .(!,.„, .„/ 'Chflwil nil 3d lib 1-t/o H >- : i --, ■ ' 1 ta ■■■ i- ■ 1 :■ -, .'■ "Ll US ■ ">■■ n 1) ■ 00 St ; / / fa til nil 1.1,1 Si ^2 ■>•■ - lit it l ic,„„n)iJ^.iif,„,i ll ,j. lUoJii .«» uni Jlrett 35tet, tno So 3olSb ll I— ■,y '£ <->'! n'> InJj, 1:. k,./.. r 1 tyj, - s EXHIBIT C Vouchers registered during month cX TTLa^t A \<) ffS 110 DEPARTMENT EXPeVsES GENERAL HOUSE AND PROPERTY EXPENSES "S ' m T^ *""» w* ,' T £S Si? «*■ — STEWARDS DEPARTMENT E!«tric .Kftfi goi.icc Kg C Bit ' ^ftes* 8 Uto Bra d ■M Om „ On**. vans "■'.V',r, " "**■■ J % 10S3 II* S3 6 Pql i til-. 4 V) 11^1, 1 a y f"fJ1 1 ■» W' i rilit/q It) tlft 1 W7 i/i /'7 / 1 IV (3 ntoo 11k 2 ?»*' 5 Uic a i I. to ' « «^* r Uj m fl - $ | | 7— ~- nl> Ho* 130 k , int ' — Ht It 3c US 3 -l- - ii% ISkft 3Us ,01 , 131 » V( lib IOIO VSjs-I 3 13 a 6,1 3o±S f % - m « 7/5 ■ -:,■■■ ■•■ ". ■. ;■■■.. ., 7J-4 J.3.«V)„ 7 llthrltt 1 . *fi — /•'•S \. — = 1-3 1 : 'OS-,; 1 \~ .- r: • 1 ■pit '■'■" 1 — 1- S3fo. l— 1- '',•.■ 'X- ft ! / — /f,, t /e-ilt : 1- ■ If J 0-] I — H / ; ■' ' ■ — l-i ;.-'■ f 3 HOC So , , blT-Olt I EXHIBIT D 3 ATIENT NO. / 7*T BILL TO 7fun?iaJm fftottd 7£ $M&H jfunTitukn (Jmef? ADDRESS £ 1k F -1 J ADDRESS _^ . - ADMITTED ^LCCATiCV/j jy ' RATE P^ DAY - DISCHARGED / ' lihMtnhf 1^- fle^ Ofvirak, Tunm. 73 ~S.no ti&A! n- iaoZ DUE FOR BvARO AND ATTENDANCE Month Days Avount Due for Special Nursing DA'S N'-ghts Amount Other Amounts Due Total Awount Due accruing 1 • \ Total Cash Payments 1 z--z Amount Date Paid to Inclusive fitejoq ^r vs oo / i 3 00 o3 30 Van. 1 ISO oo HfoVlu Q Vo^lei 3/ 1 Jf6 o o 31 si 1") £ : 3 00 yob 00 ^On.iO 1 8* OO JOsyut £3 3d lot ft) 1 tf £ 00 14 iq V2>^ 96 J DO 3 S > oo W 7"! ft* oO "3d-; t, TndjfE 3/ 1 S-i 00 31 3) Vil % C i4 o 3 oO k 1 4 ' 00 Id. i$ 0Mlo1 1 2>J DO 7 % 3>b 90 7 ' OO U. 1 4 V do\ 3d. Tro I M. 4-1 V 00 3d. 7") f. f) /I , * a _ MJ i 1,1$ 00 \7ff r Jl. m M' w ~3L wAu ^>15 00 1 tl»l. 3 o O 7 2 jd./oz 3/ 7 ? 00 Did lot 3 I 00 % 4 00 Oud lot if, 00 f f 00 1 $ 00 ■r ■ ' /r /■/ t ^ " ((HmJr i . t -A' • '73ju4{ U- '"itllrdt) ( Wi JjiA^U ilu owid ' r 1 1 1 The Presbyterian Summary of Accounts o ■V-dtfuJ..J(rtTfAfil J Los SH SS3 NAME OF PATIENT nUnL Vdu (Paliffih wrrjwuil M JviwUittm fUMi. ~~5k TiUffii jPtttfafp 1>3 SSt slf ':ei_'A':ifh <[j± fTiMi /Xmhi JoU MaAlfovW^ vtiumL Tlemn (Futurfo JM wAtndt rvs iJlOftltfui ISlr'j&ma Trio™, _Li fUtfa*, Kmest*, n-4 'ffi iM mEL *iq /fundi ffazUwarfC JjJUlTVjll ~ "M/uM a, 111 lib li e/nsij %aifh dmwr hint 1 ' . /. ~cTJ~ jjA Jj /3-> ln£i) crrunmk -$&mU JJ12. Simuait lH/4 4 "trf 'ft ItfS Tiattmm, lyUirK &a IS JO. IS. Jfhu u/burak. lunrm, Vatanlj | ^o 4 Tjcs^fluMlm '/TUtcJi Jffhl^/llimti 7tcvr„. (fatjods Wj'- ^ ip&niMu r:;,/ i?-7^ dmhdt ni&ttimc*j \%>M &i ui Sefirva. ^Hfm^pntrd TflidbU JM, It >, Jffiu Jim* JhiJvUtiAi a %y ^ b CfumU JtrTjrv (fatu.rS. UJsl/7u>lcuiay>tJteu4 /jgeut/J foah-lnat . ^td^l4^^ n ii VWA 3&t /M Oif.fltunlt MJi MfUi u '%72mJ. J^nJ h/n1 (PtUt, Venml JUdttiA \ '-''<• bUlCrunti T\c&itmMo 4 tikuiq/j 7)h ~3%s 3 114 UvontZ Ufasrwidj 'b (Fsiutdj $&encnO Tjieihirtdb , I .93 UryiminU dut, tleescMmji do.nrui PfAd hj fidi/gnu VlUrtfl (*ti =243=1 lift. ivnpv ■/-•-., EXHIBIT E The Presbyterian Hospital in the City of New York. BILL REGISTER. Summary of Accounts n^w &tUv/UmL pay patients and Other Hospital Receipts, for Month eunwai/ulKA' 31. ta/rX ec —-»— IszL gS» »2S» ?#L » A ~."»T. , 1o JI'S tfUtku H&JtMVtV ■ ■o _. ' fo It So li ! ■ ioS i.i ■/■ /•- ■l£_ Sl1 Iftcftu d/t/ufaM i ?,-■ - t " ■ : .-. ■ ;:>, no Ssz $otkto %Mt$h ->' , ■ ■' - l I?l7 w . SSi TltttfYUMJ Jitoui] ®- •!■■. :',' Hi I IS 10 43 r .«■/-* Ackdrsuch /HtR.f\im, w <: :■■; to 3 ■1 ' SO f,V fflMif JUru^ " r •■( 7" ■■; Mai 44*.d(f*« 'JJufa-nd, 7)1 Orw lis ■. /:■' i - 7-11 li! 7-,3 M to ISr Jtfttm&ni narnutk ivi !-' 3 fl 111 ••'; . s 1,0 /fS lib fan/iA-m. UeinfU I0S lot lib !:, ■pci : > 11 V no. Han.™ <§*vL . lis ■ .:-.• - Hi a ?■('; « 1 M /falfa £i*i4$ IP', SO 100 - : ; ■■ '• 1-1>0 10 Igii ! Sfl 1:' . ' • 1 11 'i ■ ,!■ 10 in '1 JtwuJt »«;;.'. ISS : It- / 1 ', 3i/ 10 roi fm 7/U, ■ lit 1*0 t-1 1 o : V , : J.I li!. '0 131 ItlO is 100 ■ i\> 1.1, :>,- IV ;< 7 5\? ,i lib ItUt (l/tiuif hcatMl tie ■'.' 31 7 1 n f/ s . ,-., liJ IhlHonsmeL SdmU lit 1,0 I en tss ho I ' 113 domait ' "dmilu. 1 id f 1" lOt >l3 13 3/1 /?:• HO •M 10 111 3hnuuU AM ft If! :' '■•■■' 91! In. ? Si .> :i. ,-o 10 im ftatiuim. Tlkuu A* no ' 1 l!'. :.' ': 1,1 •7/- ■li / , I ft ■•■< {..' ' ■ O ■ 1 s ■■■' ,.< - '■' '?'•" ■I .. .• , 7< 101 - ■ ID' ■ 1-1 ,/■ ■; li \H TicoiiiitJMn ffUutLitn '■■SI :" '.::■■■ '''■ >■ 'si/lo>Ji . '■- '■■ '.' .f M' - w ;,-,/ ', • I , - ee / ?-' W 100 i-jOO r_ I'm IS 1 I'' 1S 7M fltui. % fatuni ■ 1-!:l , / •'; ry.fi- ;-.< ' /•;-■ '..'■ 3/ /.i ■ • 111 Tjuosnoatu 7ff Hi / "■, '■ /^7 l± ■ i i (ffuWllLUj 13 '.,' /J r( i / .- ,- /i- •0 . ■ '■;, !■ .. ' ■ ? i ; J- 51- yltliJiiiht.Jr'o •'■ <» /'■Jr./.i-^l- !■„ <•', "1 'IfwvclmUjormfafaCL fV:- J /^ .!>' $/n.t> 3d JeU ' 1 f ait'UnJ^M ; I : „ : •> .iV'ff ''-\ itolPfiu. i.-nmUlkirud Ml if "• :. W 1l ■ '-■'■' ■ .,-.J :>:,- Iff:,,... .{..■;):., .,...-,.-. '■H *Md , . n nt Sod Oii/ii. it, an! WtlmJ JiU J r,.„ v ■; 1,1 ,'■ i." M b ■ ■■'.■■■■. .*■'<< -'■: ■''.■ i 1 fiuoe* ■ V '.,'/ t,,:j- ■> '3 in .■ - :■'.-...,..: " ".•,:.■,/. , 4' 3 to > • 13 ,,l &trPi-n.untj k (1k1o,il.i .'.:>:-. ■7..,-i,i' i ..•/.,,' , ■' . .. ' ; .,>:: i -,',•■ ''' < .//■'. ..'/ &K- B& , r , llunmtl 7iuu*rM, tuuw'„, A , m y. ''■■':::■'!.' -Va .U.''jt uil mat,, Aj Mntl MK/mmt' ' ' 'nni f /■ ■ ■ ' Mi/i EXHIBIT F J _ \ fi}ld)£ft>}Jp>v(iri} VMfr IJwK y h D THE PRESBYTERIAN HOSPITAL in the City of New York. Cash for4he Month of //Wc/ \90i Cr. •l~>- CASH RECEIVED ACCOUNT HOSPITAL EARNINGS /?"»■ V„.,h„ VOUCHEES tSL- ' ,,„«„.„.. iim "Sir r,i,p..„„ E -"K' 0,b„ **- WtUriiA JoiTfwds ?>",:! 1 1 s i is,, l-J 13J .'.' I-I3I i Ui 7 ibSl/ji 3 mtrkl -fomarJu 1 ^-OSt-O] IsOOOOO Il'kitL 3s mmu 3/whr Siv 11 ■"' MfLn UftitU AiujeJ, TinX it usi ftii f ] 1}]a4U JftWIffi >l ■ID fcAtefckr/j ;■:;,,:. i fltUu ^Jdc/Cstm s?% 13 -tim-d-^OLaUJ Hi I03itq Milk**.!***** . v looooi ^jL-B.if'aMi (ni&fm&tt. ,, 1 J 'f\uiut~Bow -A/., , 1 (0 ultfmaAfi] • 3S '-.' A- H. JtuJCt tftak/mt -$k> It-SL 1-10 Mum fltvlaoyv b&t> 10 no flnuuM Jaimn to fgi ' vmtfMMc Jt&fd, v 111- i TfU,-ft.f,MU.. ll> Si ISO 3 Uaniurj "tieifli /•-; ■>■ *■/ no nAflivU-hkL .",',', 1190 3i 0Jff M rd li'A ■j ft ■ Tlbn/theJjL jt ■buihrr So ?.'•/. ' ililt^m Z. HtUmntv laid 11 ■o ■Wuu .yfujnimn w Ml li'ith AttLi 4. flmUk,! IIS Sjfoo JrtiMfAj 7. fit til. tftuiUmtf, A, ■h ',/.- IXj Ildlw C itfuto&rmm lUl tqc I IS ■ftm^TLr^, f(* vmiL73amdt IfrS 10 oo './:,: iinJj^MtrrJ ilq-f 10 ■ VttiituiK 'V. Jotm3 . . S'-n 13 u Ik ( Ittlue rfcAohr. 3 93 «il/\ - VhMmftq ptMioUAHi .. M !w 1-3 1 If 7 30 3/ fudL ffrurrlbt SSil :■:■:: qt)33S So >ISooo " ■SS Jl&auru; loUi "ftuutiU ft&CHJpulati'tfy - TVImtI. 10S1 &UL im-IU*LoJfuJ jTHmJl fttirl fo„ fat J n°fi i 3111 . 111 ■jo 'III 110 i in 1 ! 3qoq u ii/'if WV- uwutm, llvmrfHw •btui. m %mU imLii'mimh] TiusprfiJalum- JyUnsL iqof, ks ftumtM (Pail duimi TlitttM 1 1 b OvetpiHmmlj 4u (fdisnk "Hilumk '. diwvu, Ttlmjfi Si-, l-ISoSq. II (a 1 HI, 0>l 3 Wails' ii fto V 3 Pt-SOSqi nofJ losoooo 33 4-1- OfjUr'ffpMtot'L 'JM -biui IllUultA djn'wo 7)U ^TU-rull ■ I >'■■■■■. i afiifal L - urn- 110t-li 1-l-XiJnS^ 3iiiScni 1 — 1- 1 1 :S 4 J '1 '-ISO 31 l COLUMBIA UNIVERSITY LIBRARY This book is due on the date indicated below, or at the expiration of a definite period after the date of borrowing, as provided by the rules of the Library or by special ar- rangement with the Librarian in charge. DATE BORROWED DATE DUE DATE BORROWED DATE DUE - C2BI2301M100 EA971 ** 1908 The forms of hospital financial reports and statistics Ill t! Htin I..... II it 1 I