Take notes if you find it impossible to get the cash. Have them well secured if possible. Where you cannot get security get at least two names on the note. Two dead-beats are better on a note than one on the books, but, better still, get the "order note" shown on another page of this book. If you take unsecured notes have them to mature in not to exceed thirty days. Don't overlook the fact that a married woman's note is valueless in many states. Frequently a debtor will promise to pay at a certain day, and then usually fails to show up. When he makes the promise, make a note of the time in your note-book. If he fails to keep the appointment, write him a nice letter, something along this line: Dear Sir:-- I am sorry that I was not in the office on the 15th. when you called to settle your account. When we were talking about the matter the other day I neglected to tell you that if I was not in the office when you called you could pay the office girl, and that she would give you a receipt for the amount. I hope that you are well and prosperous, and that little =Mary= has fully regained her strength. If I am not in when you come up again, just pay the amount to the girl and it will be all right. Thanking you for your attention to this matter, and wishing you success, I remain, Yours very truly, This will generally bring him in with many excuses and some money. CHAPTER IV BOOKKEEPING AND STATEMENTS. A simple system of keeping accounts is necessary. There are many systems on the market, ranging all the way from the simple blank ledger to the elaborate desk systems. I prefer the card system or the single book. As only records of original entry are accepted in courts as evidence of account, a complicated system would hardly be suited to the average physician. The entry must be so clear and simple that any ordinary person can readily understand the account, hence, any system that depends upon ciphers or marks is valueless. A physician that is a good bookkeeper can no doubt handle the complicated systems successfully, but as I was not trained as a bookkeeper, the simplest, clear, legal system meets my needs. Always enter each day's work on the day it is done. Don't wait until tomorrow, or next Sunday to make up your books. By cultivating the habit you can get as much pleasure out of entering charges in your books as you could from some calls. I have seen the time when I got more real joy out of receipting one bill than I would in going seven miles in the country on a stormy night to see a dead-beat. Life is but a joke, but it isn't wise to let the dead-beat have the joke on you all the time. Don't scatter your accounts on the book. Keep them close together and they will be seen more frequently. It is better to run over the pages when entering charges than to refer to the index, as you will be reminded of other entries that should be made, and accounts that need looking after.