FROM WHITFIELD COBB, D. D. S. ; j 
 
 WINSTON-SALEM, N. C. * J 
 
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 WATOHY 
 
 
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 AUTO EXPENSE 
 TRAVELING 
 EXPENSE 
 
 OR. 
 
 RfM. PIioo*. Vlf.tr. 
 far's Co (uucnl 
 AuuUflsr 
 
 PROFESSIONAL 
 
 BOOKS 
 
 LITERATURE 
 
 DR 
 
 GENERAL 
 
 EXPENSE 
 
 
 
 BR 
 
 INTERCST 
 
 ANO 
 
 TAXES 
 
 OR. 
 
 OTHER INCOME 
 
 CR. 
 
 MISCELLAN¬ 
 
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Digitized by the Internet Archive 
 in 2019 with funding from 
 University of North Carolina at Chapel Hill 
 
 https://archive.org/details/littleessayonbetOOcobb 
 
A Little Essay 
 
 On 
 
 Better Bookkeeping For the Professional Man 
 
 By 
 
 WHITFIELD COBB, D. D. S. 
 
Copyright 1923 
 
 By WHITFIELD COBB 
 
HE purpose of this paper is to show how a professional man, whose income is derived 
 from fees offset by necessary practice operating expenses, may easily obtain such in¬ 
 formation as is necessary in making income tax returns , may know his Cost and 
 Prof it, and may also have a clear knowledge of all his financial transactions. 
 
 The writer, who was an experienced bookkeeper before taking up a profession, in order 
 to have such information has designed COBB'S CASH-JOURNAL, which has been in use 
 for several years, and which has now been perfected to give, with very little work, much val¬ 
 uable information about the condition of one’s finances. 
 
 The Cash-Journal itself has instructions printed on the inside cover page; but, in order to 
 make the explanations even more clear, I have had photo-etchings made of sheets showing ac¬ 
 tual entries of various kinds which might come up in practice. These cuts which follow are 
 half the dimensions of the originals and illustrate perfectly the book and its use. 
 
 The double entry idea is carried out, and it must be understood that (with the exception 
 of Dailv Practice, column for which is to the extreme left of page), all items must show in 
 two or more columns and the totals of the entries in the “Dr.” columns must equal the total 
 of entries in the “Cr.” columns. 
 
To grasp the simplicity and value of the System, trace in both Dr. and Cr. columns on 
 sheets marked "Specimen Entries” the following items: 
 
 Mch. 29—Totals brought forward from foot of p-cording page. 
 
 Mch. 30—Gross practice (for the day) ----- $47.00 
 
 Cash Practice - -- -- -- -- - 16.50 
 
 Deposit - -- -- -- -- 63.00 
 
 Mch. 31— Mrs. O. E. Davis paid bill ----- 27.00 
 
 Gross Practice - -- -- -- - 26.00 
 
 Cash Practice - -- -- -- - 19.50 
 
 Paid Banner Realty Co. office rent for March, 
 check No. 565 - -- -- -- - 35.00 
 
 Twin City Dental Depot, for supplies, $20; 
 repairs, $2.50; new equipment, $5.00; check 
 No. 566 - - - - - - - - - - 27.50 
 
 Miss Mary Knox, balance salary office girl - 27.75 
 
 Mr. J. C. Reynolds paid $10 and was allowed 
 frill credit for his account, $12-50, the bal¬ 
 ance, $2.50, being charged to discounts (col¬ 
 umn 10). 
 
 Cash was paid as follows: 1 doz, towels, $3; 
 
 laundry, .90; postage, $1 - - - - 4.90 
 
 Cash drawn out for personal use - - - 26.00 
 
 (Charged to Whitfield Cobb) 
 
 The Motor Co. auto expense - - - - 48 62 
 
 These completing the entries of the month, the columns 
 are then totaled, and these totals are used on Summary and 
 Cost Ledger Sheets as explained later. The total of Column 
 3 is subtracted from total of Column 2; the remainder, repre¬ 
 senting balance of cash on hand, is written down under date of 
 April 1. Total of Column 6 is subtracted from total of Column 
 4, being balance in bank at end of month and is entered on same 
 line with cash on hand under date of April 1. In order to carry 
 out the double entry idea and make the balance automatic, these 
 
 two balances are also shown in Cr. Column No. 29. 
 
 Inserts A, B and C are explained later. 
 
 Apr. 1—-Balance cash on hand ------ $ 53 .] 6 
 
 Balance in Bank ------- l]Q.59 
 
 Sou. Bell Telephone A- Teleg. Co., office, $5; 
 home, $2.50; total ------- 7.50 
 
 Eureka Coal Co., coal for home - 27.50 
 
 Gross Practice (no cash practice or deposit 
 
 that day) - -- -- -- -- 33 .00 
 
 Bought from The Office Equipment Co., 
 equipment worth $700, on which was paid 
 $ 100 , giving notes for the balance of $600 to 
 to be paid monthly. 
 
 Standard Accident Insurance Co., claim paid 
 me ---------- 52.75 
 
J. M. Jones paid me for rent on dwelling $65.00 
 
 G. P. Putnam Sons Co., books for office - 16.75 
 
 Apr. 2—Gross Practice ------- 53.25 
 
 Cash Practice, $38, less a discount of $6 to 
 minister, leaving $32 cash received. 
 
 Deposit.45.00 
 
 Apr. 3—Gross Practice - -- -- -- - 39.50 
 
 Cash Practice - -- -- -- - 28.50 
 
 Deposit - -- -- -- -- 35.00 
 
 Goldsmith Bros, paid me for amalgam scrap. 10.00 
 
 This amalgam having been charged originally 
 to Materials (Column 7), the credit should be 
 deducted from Column 7 and entry is made in 
 red ink or in parenthesis to show item is to be 
 subtracted. 
 
 Apr. 4—Gross Practice - -- -- -- - 25.00 
 
 Cash Practice - -- -- -- - 19.00 
 
 Deposit - - 104.16 
 
 Paid in cash Church, $4; Smith Labora¬ 
 tory, $10; total - - - - - - 14.00 
 
 Standard Building & Loan Association - 60.00 
 
 Of this, $40 was reducing loan and $20 interest. 
 
 Paid J. C. Williams for repairs to Jones 
 Street house which I rent to J. M. Jones - 20.00 
 
 N. Y. Life Ins. Co., premium _ - - - 50.00 
 
 Apr. 5—I have a bill against R. N. Pickett for $35 pro¬ 
 fessional services; he has one against me for 
 
 $33.75 groceries; he pays me $1.25, settling 
 both accounts. 
 
 E. C. Caldwell has bill against me for plumb¬ 
 ing, $80, (office, $70, home, $10), I have bill 
 against him for $20; I write him check for $60, 
 settling both accounts. 
 
 I borrow from Standard Building & Loan Asso¬ 
 ciation $3,000. They write me two cheeks, one 
 for $172, (which covers five months back pay¬ 
 ments to date of loan, $150, interest $3.75, ex¬ 
 pense of making loan, $18.25). This check I 
 endorse and hand back to them. They then 
 give me check for $2,828, net proceeds of loan, 
 which I endorse to City Realty Co., this pay¬ 
 ing interest of $62.07, and payment of $2,765.93 
 oh amount I owe them. 
 
 All of these entries, or similar entries, have occurred in my 
 practice, and are given here to show that COBB’S CASH- 
 JOURNAL may be used to record any and all financial trans¬ 
 actions of the professional man. 
 
 Each page is totaled as indicated and footings carried for¬ 
 ward until the end of the month. 
 
 Inserts A, B and C are merely shown as memoranda, as A 
 and C show on Summary form. B may be shown at the end of the 
 month or on check stubs if used. 
 
S VYIN5 TOH-3ALt 
 
 •p a C i ira u m - / C»,tft;‘u5 b7 
 
 COBB'S CASH JOURNAL 
 
 WHITFIELD COBB, PUBLISHER 
 
 winstoh-sauem. n. c. Cl> , * y ' eT, 5>‘ ov ‘s on tliii plate e*actl« hal-f s»?-e. Sheets Tilled i-«\ diitinitix c« 
 
 CoUvint vidcd. F*V*€rr Imes not s V\ owti on thi» pi at e __ 
 
 
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 OA1 
 
 * 
 
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 EXPLANATION Or OTHER tNTBlA 
 
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 REPAIRS AND 
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 LITERATURE 
 
 DR 
 
 GENERAL 
 
 EXPENSE 
 
 
 
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 DR 
 
 INTEREST 
 
 TAXES 
 
 A? 
 
 DR. 
 
 EQUIPMENT 
 
 PURCHASED 
 
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 RECEIPTS 
 
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COBB'S CASH JOURNAL 
 
 WHITFIELD COBB. PUBLISHER 
 Winston-Salem, n. C. 
 
 
 DAILY 
 
 PRACTICE 
 
 OATE 
 
 192 
 
 NAME OF PATIENT OR CLIENT ? ■= 
 
 EXPLANATION OP OTHER ENTRIES 
 
 CR 
 
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COBB'S CASH JOURNAL 
 
 WHITFIELD COBB, PUBLISHER 
 
 Winston-Salem. N. C. _._—---- - 
 
 
 -*-,, ...... „ . " 12 3 4 
 
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 In order to know whether one is gaining or 
 losing financially, it is well to make a statement 
 of “Condition of Finances First of the Year,’ 
 and compare these statments each year. This 
 may be entered in the back of the Cash-Journal 
 in a manner similar to the form shown. The 
 form may be expanded or contracted to cover 
 assets and liabilities of any volume. In these 
 illustrations, small numbers are used purposely 
 in most cases in order that the additions may 
 be easily checked. 
 
 These figures are also of value if the pro¬ 
 fessional man wishes to make a summary and 
 trial balance each month. See cuts marked 
 “Summary and Cost Ledger Sheet ‘A’ ” and 
 “Summary and Cost Ledger Sheet ‘B’. ” The 
 “Figures on Opening Book ’ (Column 1) are 
 taken from statement of Conditions of Finances 
 First of Year.” 
 
 The columns marked “Monthly Figures 
 show the cost and other items for the month, 
 while columns marked “Totals and Balances 
 (also “Totals and Trial Balance”) show the to¬ 
 tals and balances from the first of the year to 
 the end of that particular month. (The figures 
 in the second column each month may be written 
 in red ink for contrast.) Cross additions are 
 made on Sheet A on all lines except lines 
 1-3-5-29-32. 
 
 The vertical additions of lines 6 to 21 show 
 cost of practice. 
 
 On Sheet B, cross additions are made on 
 lines a-b-c-f-g-h-i-p-y. 
 
 Other entries are as indicated. 
 
 Where an item is put in parenthesis, this 
 
indicates that it is to be subtracted, not added. Red ink may be used instead to indicate this. 
 
 Depreciation, bad debts and materials on hand are taken care of in closing entries at end of year, as indicated. 
 
 In case the professional man tithes and wishes to keep track of his dues, this may be done as shown in brackets at bottom 
 Sheet B. 
 
 Of course a full double page should be allowed for each Summary Sheet and the column heads need then be written in o i 
 the lines to the left only once to show a full year’s business. 
 
 The “Total Debits” must balance the “Total Credits” each month, or an error has been made. 
 
 Likewise “Balance Due Me From Practice End of Month”(Sheet A, line 5), must agree with total of ledger balances. TL' > 
 is an automatic check on errors in bookkeeping, and such errors, if made, should be found and corrected. 
 
 COBB’S CASH-JOURNAL may be used with any form of Ledger and any Appointment-Day Book which shows gross pract 
 and cash practice for the day. It is designed for the use of physicians, dentists, occulists, lawyers, osteopaths, opticians—all p o 
 fessional men depending upon fees, not, salary, for their income. Will be shipped by prepaid parcel post anywhere in the Unit..! 
 States for $6.00, cash with order or C. O. D. 
 
 Orders May Be Sent Direct to 
 
 DR. WHITFIELD COBB, 
 
 WINSTON-SALEM, N. C. 
 
 COBB'S SYSTEM OF DENTAL BOOKKEEPING 
 
 COBB’S SYSTEM OF DENTAL BOOKKEEPING, which is the development of ten years of dental practice, consists o 
 Cobb’s Cash-Journal (which has been explained in the preceding pages), Cobb’s Ledger for Dentists and Cobb’s Appointment-Day 
 Book for Dentists, and covers fully all the bookkeeping needs of the dentists in general practice. The books may be used separately 
 or together. See illustrations showing specimen entries in Appointment-Day Book and Ledger, and trace related entries of March 31 
 
 and April 3. 
 
PROPERTY OF 
 HIGH POINT PUBLIC LIBRARY 
 HIGH POINT, NORTH CAROLINA 
 
 These three books may be described briefly 
 as follows: 
 
 LEDGER—Loose leaf sheets are used in a 
 binder of the simplest and most convenient 
 form of construction. Each sheet has large, 
 clear cuts of the teeth, temporary as well as 
 permanent, on which intelligent drawing may be 
 made of fillings. These sheets are ruled and 
 printed on the front and ruled all across the 
 back, giving about three times as much space 
 for records as sheets ruled and printed on one 
 side. There are columns for entering practical¬ 
 ly every operation ordinarily met with in gen¬ 
 eral practice, simply by inserting the number 
 of the tooth and column for showing the time 
 used, besides the usual ledger columns. Price 
 $ 10 . 00 . 
 
 APPOINTMENT-DAY BOOK—This is real- 
 lv three books in one—a record of appoint¬ 
 ments, a book for timing the operations and a 
 record of daily operations, charges and cash 
 practice. It has cuts of the teeth and columns 
 for recording operations corresponding to those 
 in Ledger, to facilitate posting The total time 
 used, charge made, and cash practice for the 
 day and for the month may be shown, enabling 
 the dentist to realize what his productive time 
 
 rv» n n o i n rv» ait 1^ mi a a Cv /A fl 
 
CASH-JOURNAL—This book is a cash book, journal 
 and check register combined, and was designed with es¬ 
 pecial reference to making Income Tax returns. Its 
 proper use will show exactly xvhat practice is costing and 
 profit. All receipts and all payments, whether by cash 
 or check, are shown here, and distribution is made in 
 columns to show the operating expense (with sub-di¬ 
 visions), cost of equipment, amounts for personal use, 
 credits to patients or clients, deposits and checks, in¬ 
 vestments, donations, other income, etc. Price $6.00. 
 
 My books ai*e used by such men as Drs. Robin 
 Adair, Atlanta; Harry E. Kelsey, Baltimore; R. P. 
 Taylor, Jacksonville, Fla.; W. R. Osmun, Elizabeth, N. 
 J.; J. C. Watkins, Winston-Salem, N. C.; N. F. Hirtz, 
 Los Angeles; B. F. Mann, Auburn, Maine; W. F. 
 Lubahn, Mt. Clemens, Mich.; F. I). Burns, Denver, 
 Colo.; Fred E. Hess, Fairmont, W. Va. 
 
 Order now, and if not satisfied that they are Better 
 Than Any Other at Any Price, you may return them in 
 good condition in five days for full credit. 
 
 =lj 
 
 Detach and Use This Order Blank 
 DR. WHITFIELD COBB, 
 
 Winston-Salem, N T . C. Date 192 
 
 Please send me books I have checked: 
 
 Cobb’s Cash-Journal (Enlarged) .$ 6.00 
 
 Cobb’s Appointment-Day Book _ 5.00 
 
 Cobb’s Loose Leaf Ledger 10.00 
 
 I am remitting full amount for books I have checked. 
 
 Or, I herewith enclose $1.00 to apply on purchase price, send 
 books C. O. D. for balance. Will return in good condition in 5 days if 
 not satisfied, and payment will be refunded to me. 
 
 ____ __ D. D. S. 
 
 Address 
 
 M 
 
 

 
 
 
 
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