Understanding Practice Accounts - Tapa blanda

Reseña del editor

Practice accounts are included in the MRCGP syllabus but many GP registrars struggle with the subject. Most general practices are businesses of quite significant size and yet many GPs are not clear on what the detail of their practice accounts really means. If you have ever found yourself confused by the balance sheet, capital accounts of profit sharing ratios, then Understanding Practice Accounts will help. Written in a clear jargon-free way, with detailed examples given throughout, there is no easier way to bring yourself up to speed with every aspect of your practice's accounts. This is a book for all those confused by accounting terminology, from GP registrars to GP principals. Contents: 1. Introduction to practice accounts 2. Profit and loss account 3. Balance sheet 4. Profit allocation 5. Other tangible fixed assets 6. Capital and current accounts 7. Different formats for accounts 8. Medical specialist accounts 9. How GPs get paid 10. Taxation and superannuation Glossary Index