ABSTRACT
The sensible practitioner will have a counter-book, maintained by the receptionist, which records all income, irrespective of its source. The counter-book should be checked periodically against the surgery day-book or appointment book to ensure that the associates are not taking cash in the surgery and by-passing the receptionist. The receipt books should be retained with counterfoils completed and a file kept in reception containing all the back-up paperwork to verify the practice income. Properly kept petty cash book will prove invaluable provided it is balanced regularly and any shortfall in cash explained at the time. A salary is usually based on an annual rate of pay, even though paid monthly; it is not usual to pay overtime to a salary earner. On the other hand, wages are normally paid hourly and will rank for overtime payment. Where the records are maintained internally within the practice it is sensible to maintain a wages book, but each employee should receive a payslip.
