These cheques should be entered onto the day sheets either as the first procedure of the day or the last, but with the same consistency each day. All receipts are recorded in numerical sequence on the day sheet. Receipt numbers should be notated on the back of each cheque and the deposit should list the cheques in numerical sequence of receipt numbers. Patients with dental insurance pay for treatment rendered, and they should receive reimbursement from the insurance carrier. It has occurred where insurance cheques sometimes have been applied to replace cash.
Process accounts receivable payments at the beginning or end of the days transactions.
This will enable the bookkeeper to check the day sheet against the appointment book to catch any missing transactions quickly. The total amount outstanding in the charts should be the total of current accounts receivable. Deposits must be the same amount as reflected on the day sheet. Cheques and patients names should correspond with the day sheet. The totals of accounts receivable, chart balances, and month-end day sheets receivable should correspond.