Once an account goes on your books, never lose sight of it or give up until it is settled, or otherwise disposed of. It is a bad habit to skip an account when making out statements. Treat them all alike. It may be advisable to classify your accounts, but you should never fail to push the collection of every account on your books. In charity practice, enter on your book at the regular rate, and credit to charity to balance. In this way you keep an account of the extent of your contributions to charities. Keep a stub of each statement you send out so that your client can not bring in an old one and dispute your account. The following form will meet every requirement for a statement. By retaining the stub you have a complete record of your statements. No................| STATEMENT Name..............| .......................19.. Address...........| Mr................................ Date sent.........| To J. M. SMITH, M.D. Dr. Previous bill sent| To Professional services ..................| to date - - - $........... Am't paid.........| All accounts are due and payable Collector.........| when services are rendered. The best way to hold practice is to collect your accounts. More people change doctors because they owe big bills than for any other reason. Never tell a debtor that you are hard up and need the money. He won't believe you, and will not only neglect to pay you, but will change to some other doctor. Tell them that you must have the money because it is yours and that you want the profit that may be made with it. Put it up to them as a plain business proposition and loan them the amount if they pay you interest and give good security. They will respect you when you make them pay. A man is judged in this country by his business success. Most men would rather pay a lawyer a thousand dollars to keep them out of the penitentiary for a year, than to pay a doctor fifty dollars to keep them out of hell for a life time. Office and transient practice should be cash or an order note. The following form will prove valuable: ..............191.. After date, for value received, I promise to pay ............. or order...........Dollars, the same to be paid in...............payments of $.............each, until the sum of $............ has been paid.