The committee of the American Hospital Association to be credited with this book states that the purpose is to suggest practical ways by which (a) the administrator can use accounts to control his institution and to interpret his results to others, and (b) the bookkeeper or accountant can accumulate and present useful information with a maximum of clarity and a minimum of routine labor. It successfully carries out the purpose of the committee. It is a manual for the hospital bookkeeper and as such is useful for the hospital administrator. It is neither a textbook on bookkeeping nor a book of sample forms nor a textbook on hospital administration. This book will be an aid to all bookkeepers and administrators.