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Independant contractor status; how GPs' pay is determined; fees and allowances; target payments; sessional fees; other income sources (non-NHS); claiming refunds; management and efficiency; control of expenses; cash flow; business planning; ancillary staff; bookkeeping and accounting records; petty cash; examination of practice accounts; financial statistics; the use of computers; the GP partnership; partnership deeds; the new partner; recruiting a new doctor; joining a practice; calculating the partner's drawings; the ownership of surgeries; cost rent scheme; negative equity; capital accounts; efficient capital planning; the training practice; the dispensing practice; GP fundholding; the sole practitioner; women doctors; part-time GPs; taxation; tax and GP partnership; tax and surgery ownership; practice expense claims; motor cars; spouses and families; national insurance; VAT insurance; pensions and superannuation; retirement; the practice accountant; the practice banker; the practice solicitor; meetings, minutes and agendas.