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These two volumes are flexibly but durably bound for long wear in the average physician's or dentist's office. They are not printed for any specific year, but may be started at any time during the year and furnish enough lines on enough pages so that two years of practice can be recorded. Forty lines are provided on each daily page of the income volume. If more lines are needed, the next page can be used without harm to the sequence. The office secretary, nurse, or hapless physician's wife jots down the name of all patients seen during the day, together with entries in the lines headed by "type of service," fees charged or paid, cash or check. This is very convenient to the harassed bookkeeper at the end of the business day in tracking down a payment which seems to have vanished. The final pages of the volume enable summaries