To track accounts receivables for each doctor when multiple doctors treat the same patients.
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It is called a Ledger.
A special ledger is used for reporting purposes. It receives data from all modules and summarizes data for user defined reporting purpose.
Ledger card will track accounts receivables for each doctor when multiple doctors treat the same patient .Complete transaction audit trail when adjusting payments or services, producing added security for receivables.you can quickly and easily review the services that have been provided to a patient, bills sent, payments received and adjustments made to the account. You can also enter payments or adjustments, sum patient/insurance services, print a copy of the ledger, review current and aged balances, and more.
Cash book is a journal because the transactions are recorded in it for the first time from the source of document and from journal these transactions are posted to the respective account in the ledger. We can say cash book is a ledger also in the sense that it serves the purpose of cash account also.As such cash book is journal as well as ledger, and hence it may call journalised ledger.
They check the accuracy of the ledger accounts that they control and help to detect fraud.