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The amounts outstanding are able to be shown in various ways, the shortfall this year for monies not yet received can be shown as debtors in the accounts (e.g. forms sent in but not yet paid, capitiation numbers to be paid for). Equally there are lots of insurance reports that are claimed for but not yet paid that wiil come in the accounts. These are balanced by creditors, the people to whom you owe money. For example you could have stocks of vaccine not yet used which are in your cupboards and some of which have been given which you do not have to pay for till the end of the month. You might have computer equipment that you are usng but which you have not yet fully paid for on a lease agreement. Pre payment from the FHSA, for example PGEA or leave payments for the quarter are also creditors. I think that I have the debtors and creditors the right way round. It is standard accountancy practice to use this method of creditors and debtors to try and get an accurate view of the accoutns on a given day. It does not matter which day you pick, they will still need to do such balancing. The important point is that with well run accounts, the books should balance on a day to day basis, the bank reconciliation should enable you to see what the position is at ANY point in time. Thus when a partner leaves, the line is drawn and the calculations are done from that day. FHSA income is now much more on a month by month basis, especially if you are linked and all IOS is done monthly if you are IOS linked. Trefor Roscoe Email; [log in to unmask] Beighton Health Centre Tel 0114 - 269 5061 Queens Road, Beighon Fax 0114 - 269 7186 Sheffield S19 6BJ %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%