Total Work to Be done

A. Revenue
B. Cost of Sale
C. Expenses
D. Fixed Assets
E. Cash Book
F. Salaries
A. Revenue:
4 Segments of revenue
1. Indoor Patients receipts
2. Outdoor patients receipts
3. Outdoor consultancy receipts
4. Pharmacy receipts
1. Indoor Patients receipts
when the patient is admitted files are manually maintained for
patients and in the accounts only cash Book is maintained is
made at discharge date .The following heads of income are
appearing on manually maintained files with total receipts of
day (for total files discharges on particular date) are recorded in
cash book.
1. Room and bed charges
2. heating colling charges
3. medical/cover charges
4. Nursing care charges
5. medicines
6. Injections/ Drips
7. X ray
8. ECG
9. Laboratery Test
10. Consultation fee
11. Follow up visits
12. Dict Charges
13. Operation/ Delivery fee.
14. Other Charges
15. Anesthesia

2. Outdoor Patients receipts (MD Dr Kashif Razaq Wali)

1. Laboratery Charges
2. E.C.G & X Ray Fee
3. Medicines fee/Commission
4. Doctor Consultancy
The revenue related to this segment are recorded on the
Diary maintained by doctor Kashif. However revenue from x
ray, Lab and ECG can be traced from manual registers
maintained at relevant department with out cash verification.
 The Doctor Consultancy receipts are taken as balancing
figures from diary maintained by the Dr Kashif Razaq.

3. Out Door Consultancy receipts

1. Laboratery Charges
2. E.C.G & X Ray Fee
3. Doctor Consultancy Share
All the records of this segment are manually maintained on
registers and recorded in cash book.

4. Pharmacy Revenue

1. Counter Sales
2. Indoor Patients Sales
3. Out Door Patients Sales
4. PTV Home Sales
5. PTV head Quarter Sales
6. PTV Academy Sales
7. PTV News Sales
8. Staff Sales
B. Cost of Sale:
1. Doctor Share
2. X ray film
3. Laboratory chemical
4. E.C.G Paper role
5. Medicine/X ray Film and Laboratory chemical purchased
6. Stock of medicine, X ray, E.C.G Paper role
The purchases of medicine are easily traceable but the record
related to x ray film and E.C.G paper consumption is on
manually maintained register. The record related to
consumption of laboratory chemicals is not maintained. The
doctor share are also maintained on manual register on daily
basis.

C. Expenses
1. Expenses are recorded only in cash book on single entry
basis without giving proper attention to the nature and
classification of expenses.

D. Fixed Assets

Fixed assets such as

1. Building including Lift
2. Machinery
3. Fixture& Furniture
Tables
 Chairs
Stools
Cupboard
Bed
Stature
Wheel Chair
4. Office Equipments
Computer and Accessories
Telephone Exchange
Electrical Appliances
5. Electrical appliances
Fan
Tube light
Air Conditioner
Television
Energy saver
UPS
Generator
Exhaust fan
Are present but no fixed assets register is maintained and
no values of fixed assets are available to us.

E. Cash Book
Cash book is maintained on Single entry basis.
F. Salaries
No personal files are maintained.
Management is not deducting the tax on salary

Status of Work Done

A. Revenue
1. Pharmacy Revenue are arranged on daily basis in soft
and manage form.
2. Out door patients’ revenue of MD Dr Kashif are traced
from different registers and diary on daily basis in soft
and manage form.
3. OPD consultancy revenue is traced from different
registers on daily basis and are arranged in proper form.

B. Salaries
1. Pharmacy department salaries are arranged.
2. OPD department Salaries are Arranged.
3. IPD department Salaries are arranged.

C. Cost of Sale
1. Doctors’ shares are recorded from daily register.
2. X ray film consumption was traced from manually
maintained register.

D. Cash at bank
1. Confirmations have been sent to relevant bank
accounts.