03289nas a2200325 4500008004100000024000700041245008300048210006900131260001900200300001000219490000700229520231700236653001502553653001402568653001402582653002102596653001302617653001102630653001802641100002502659700002802684700002802712700002402740700002802764700003002792700002402822700002902846700002902875856005902904 2023 eng d a0600aAccounting and Financial in Pharmacy Practice: Income and Cash Flow Statements0 aAccounting and Financial in Pharmacy Practice Income and Cash Fl cSeptember 2023 a36-480 v123 a

Objectives: To explore the income and cash flow statements policy and procedures in pharmacy practice as a new initiative in Saudi Arabia. Methods: It was a narrative review of the pharmacy practice’s income and cash flow statements policy and procedures. Litterateur searched various databases, including PubMed, Medline, and Google Scholar. The search period is from the 1960s until 15 October 2023. The term is in full-text English and includes Case Reports, Classical Articles, Clinical Conferences, Clinical Studies, Clinical Trials, Evaluation Studies, Government Publications, Guideline, Meta-Analysis, Observational Studies, Practice Guidelines, Randomized Controlled Trials, Reviews, Systematic Reviews, with Humans subject. All hospital or community pharmacy services are included in a search term. Besides, the National and international guidelines of general infection control in hospital practice. The committee of pharmacy accounting policy and procedures formulated and consisted of various expert members. That includes clinical pharmacists, accountant specialists, and financial experts. The guidelines of the policy draft by one member by the second member were reviewed and corrected. The third revision was by the accountant specialist. The topic emphasizes income and cash flow statements of the Pharmacy policy. Results: The income and cash flow statements policy and procedures in pharmacy practice had various benefits, such as Financial management, business and tax plan, and assessing the pharmacy profitability and expenditure management. Besides, the pharmacy business’s liquidity and solvency. The income and cash flow statements suggested policy and procedures and related analysis in the pharmacy practice. Conclusion: The income and cash flow statements policy and procedures in pharmacy practice as a new initiative in Saudi Arabia. They will improve the pharmacy business and better financial management. In addition, it encourages pharmacists to adhere to local and international financial and accounting standards and regulations. Therefore, in pharmacy practice, income and cash flow statements policy and procedures are highly suggested for pharmacy business in Saudi Arabia

10aAccounting10aCash Flow10aFinancial10aIncome Statement10aPharmacy10aPolicy10aSaudi Arabia.1 aAlomi, Yousef, Ahmed1 aAljumah, Ghadeer, Zayed1 aAlohlie, Nasser, Rashid1 aAlamri, Naif, Saleh1 aAlmadany, Maha, Hussein1 aAlHamdan, Basmah, Suliman1 aAlashban, Riyadh, M1 aAlmasoudi, Abeer, Hussin1 aAlanazi, Ghudair, Tashan uhttps://ijphs.org/article/2023/12/1/105530ijpcs2023126