ABSTRACT

The training and culture of dental practice is based on clinical treatment and patient care. However in order to run their practices efficiently dentists and their staff must have business acumen and knowledge for which most are unprepared. This clear and authoritative guide presents the facts of practice finance explains how practice income can be maximised through its various sources and identifies the pitfalls and opportunities for further development. The 'New Contract' and reforms to the NHS system emphasize the need for the dental profession to respond effectively to the changed environment and this concise and comprehensive reference has been designed to meet this need.

chapter 1|7 pages

The dental profession

chapter 3|8 pages

Setting up in practice

chapter 4|11 pages

Employing staff

chapter 5|3 pages

Stock control

chapter 6|3 pages

Equipment: lease or purchase?

chapter 7|6 pages

Banking

chapter 8|8 pages

Insurance

chapter 9|9 pages

Book-keeping

chapter 10|8 pages

Cash flow statements and budgets

chapter 11|3 pages

Computers in dentistry

chapter 12|7 pages

Sole practitioners and partnerships

chapter 13|32 pages

Understanding accounts

chapter 14|10 pages

Personal taxation

chapter 15|8 pages

Business taxation

chapter 16|4 pages

Capital allowance

chapter 17|2 pages

Motor cars

chapter 18|7 pages

Capital gains tax

chapter 19|16 pages

Inheritance tax

chapter 20|2 pages

Dental health schemes

chapter 21|8 pages

National insurance contributions

chapter 22|4 pages

Superannuation and pensions

chapter 23|3 pages

Value-added tax (VAT)

chapter 24|7 pages

pValue-added tax (VAT)

chapter 26|7 pages

Inland Revenue investigations

chapter 27|2 pages

Insolvency

chapter 28|3 pages

Statistical data