@article {350, title = {Accounting and Financial in Pharmacy Practice: Accounting Cycle}, journal = {International Journal of Pharmacology and Clinical Sciences}, volume = {12}, year = {2023}, month = {September 2023}, pages = {3-13}, type = {Research Article}, chapter = {3}, abstract = {

Objectives: To explore the accounting cycle policy and procedures in pharmacy practice as a new initiative in Saudi Arabia. Methods: It was a narrative review of pharmacy practice accounting cycle 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, Guidelines, 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 the accounting cycle of the Pharmacy policy. Results: The accounting cycle policy and procedures in pharmacy practice consisted of various items. That has included Transaction identification, Journal entry, Posting to the general ledger, and Trial balance preparation. Besides, adjusted trial balance, financial statement preparation, Closing entries, and Post-closing trial balance. Conclusion: The accounting cycle policy and procedures are a new pharmacy initiative project. The accounting cycle policy and procedures in pharmacy practice provide accurate accounting and Financial Records, Improved Financial Management, Better tax compliance, and Improved Cash Flow Management and Decision Making. Therefore, the accounting cycle policy and procedures in pharmacy practice are highly recommended for pharmacy career professionals in Saudi Arabia.

}, keywords = {Accounting, Cycle, Financial, Pharmacy, Policy, Saudi Arabia.}, doi = {10.5530/ijpcs.2023.12.2}, author = {Yousef Ahmed Alomi and Ghadeer Zayed Aljumah and Nasser Rashid Alohlie and Naif Saleh Alamri and Maha Hussein Almadany and Ghudair Tashan Alanazi and Riyadh M Alashban and Abeer Hussin Almasoudi} } @article {363, title = {Accounting and Financial in Pharmacy Practice: Competency}, journal = {International Journal of Pharmacology and Clinical Sciences}, volume = {12}, year = {2023}, month = {September 2023}, pages = {115-126}, type = {Research Article}, chapter = {115}, keywords = {Accounting, Competency, Financial, Pharmacy, Policy, Saudi Arabia.}, doi = {10.5530/ijpcs.2023.12.14}, author = {Yousef Ahmed Alomi and Ghadeer Zayed Aljumah and Nasser Rashid Alohlie and Naif Saleh Alamri and Maha Hussein Almadany and Riyadh M Alashban and Abeer Hussin Almasoudi} } @article {362, title = {Accounting and Financial in Pharmacy Practice: Education and Training}, journal = {International Journal of Pharmacology and Clinical Sciences}, volume = {12}, year = {2023}, month = {September 2023}, pages = {101-114}, type = {Research Article}, chapter = {101}, keywords = {Accounting, Education, Financial, Pharmacy, Policy, Saudi Arabia., Training}, doi = {10.5530/ijpcs.2023.12.13}, author = {Yousef Ahmed Alomi and Ghadeer Zayed Aljumah and Nasser Rashid Alohlie and Naif Saleh Alamri and Maha Hussein Almadany and Riyadh M Alashban and Amani Abdullah Bahdailah and Abeer Hussin Almasoudi} } @article {361, title = {Accounting and Financial in Pharmacy Practice: Feasibility Studies}, journal = {International Journal of Pharmacology and Clinical Sciences}, volume = {12}, year = {2023}, month = {September 2023}, pages = {92-100}, type = {Research Article}, chapter = {92}, abstract = {

Objectives: To explore the Feasibility studies of policy and procedures in pharmacy practice as a new initiative in Saudi Arabia. Methods: It was a narrative review of Feasibility studies policy and procedures in pharmacy practice. 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, Guidelines, 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 visibility studies policy and procedures in the Pharmacy policy. Results: The Feasibility studies of policy and procedures in pharmacy practice consisted of various angles, including general analysis of new ideas or projects, marketing analysis, operation studies, regulations analysis, and economic studies. In addition to SWOT Analysis and business model generations in pharmacy. Conclusion: The Feasibility studies policy is a new pharmacy financial initiative project in pharmaceutical care services. The Feasibility studies policy and procedures in pharmacy practice improve the economic analysis of any new program or project. In addition, it encourages hospital and community pharmacists to implement successful new pharmacy projects with scientific and financial regulations at healthcare organizations. Therefore, the Feasibility studies policy and procedures in pharmacy practice are highly suggested to implement further projects or programs for pharmacy businesses and professionals in Saudi Arabia.

}, keywords = {Accounting, Feasibility, Financial, Pharmacy, Policy, Saudi Arabia.}, doi = {10.5530/ijpcs.2023.12.12}, author = {Yousef Ahmed Alomi and Ghadeer Zayed Aljumah and Nasser Rashid Alohlie and Naif Saleh Alamri and Maha Hussein Almadany and Abeer Hussin Almasoudi and Riyadh M Alashban and Nujud Ibrahim Aldhewayan} } @article {352, title = {Accounting and Financial in Pharmacy Practice: Financial Position Statement (Balance Sheet)}, journal = {International Journal of Pharmacology and Clinical Sciences}, volume = {12}, year = {2023}, month = {September 2023}, pages = {17-28}, type = {Research Article}, chapter = {17}, abstract = {

Objectives: To the financial position statement (balance sheet) policy and procedures in pharmacy practice as a new initiative in Saudi Arabia. Methods: It was a narrative review of the Financial position statement (balance sheet) policy and procedures in pharmacy practice. 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, Guidelines, 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 the Financial position statement of the Pharmacy policy. Results: the financial position statement in pharmacy practice indicates its financial position at a particular time, indicating its assets, liabilities, and equity. The financial position statement showed the relationship between these three elements of the pharmacy{\textquoteright}s total assets, liabilities, and equity and how these items have changed over time. As illustrated in the review, various analyses are required for the financial position statement, including general analytics, profitability, liquidity, liabilities, efficiency, and price or market analysis or investment analysis policy and procedures. Conclusion: The financial position statement in pharmacy practice policy and procedures is a new initiative project for non-professional accountants. The financial position statement in pharmacy practice improves business and financial decisions. In addition, it encourages pharmacists to adhere to accounting and financial regulations at various places at healthcare institutions. Therefore, the financial position statement in pharmacy practice policy and procedures policy is highly recommended for implementation in the pharmacy business in Saudi Arabia

}, keywords = {Accounting, Financial, Financial Position, Pharmacy, Policy, Saudi Arabia.}, doi = {10.5530/ijpcs.2023.12.4}, author = {Yousef Ahmed Alomi and Ghadeer Zayed Aljumah and Nasser Rashid Alohlie and Naif Saleh Alamri and Riyadh M Alashban and Maha Hussein Almadany and Abeer Hussin Almasoudi and Basmah Suliman AlHamdan and Ghudair Tashan Alanazi} } @article {354, title = {Accounting and Financial in Pharmacy Practice: Income and Cash Flow Statements}, journal = {International Journal of Pharmacology and Clinical Sciences}, volume = {12}, year = {2023}, month = {September 2023}, pages = {36-48}, type = {Research Article}, chapter = {36}, abstract = {

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{\textquoteright}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{\textquoteright}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

}, keywords = {Accounting, Cash Flow, Financial, Income Statement, Pharmacy, Policy, Saudi Arabia.}, doi = {10.5530/ijpcs.2023.12.6}, author = {Yousef Ahmed Alomi and Ghadeer Zayed Aljumah and Nasser Rashid Alohlie and Naif Saleh Alamri and Maha Hussein Almadany and Basmah Suliman AlHamdan and Riyadh M Alashban and Abeer Hussin Almasoudi and Ghudair Tashan Alanazi} } @article {357, title = {Accounting and Financial in Pharmacy Practice: Managerial Accounting}, journal = {International Journal of Pharmacology and Clinical Sciences}, volume = {12}, year = {2023}, month = {September 2023}, pages = {56-66}, type = {Research Article}, chapter = {56}, abstract = {

Objectives: To explore the managerial accounting policy and procedures in pharmacy practice as a new initiative in Saudi Arabia. Methods: It was a narrative review of the pharmacy practice{\textquoteright}s managerial accounting 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, Guidelines, 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 managerial accounting of the Pharmacy policy. Results: The managerial accounting policy and procedures in pharmacy practice calculate the costs of products sold, working fees, labor costs, and other costs related to running a pharmacy. Managerial accounting in pharmacy practice can analyze the prices of various products and services, track sales revenue and profit margins, and improve pharmacy operations{\textquoteright} efficiency, effectiveness, and profitability. The steps of cost calculation policy and procedures were illustrated in the review. Conclusion: The managerial accounting policy and procedures in pharmacy practice is a new pharmacy management initiative. The managerial accounting policy and procedures in pharmacy practice can help pharmacy managers and administrators make effective financial decisions and plan pharmacy budgets and product pricing. Therefore, pharmacy career professionals in Saudi Arabia must implement the administrative-accounting policy and procedures in pharmacy practice.

}, keywords = {Accounting, Financial, Managerial Accounting, Pharmacy, Policy, Saudi Arabia.}, doi = {10.5530/ijpcs.2023.12.8}, author = {Yousef Ahmed Alomi and Ghadeer Zayed Aljumah and Nasser Rashid Alohlie and Naif Saleh Alamri and Maha Hussein Almadany and Abeer Hussin Almasoudi and Riyadh M Alashban} } @article {359, title = {Accounting and Financial in Pharmacy Practice: Quality Perspective}, journal = {International Journal of Pharmacology and Clinical Sciences}, volume = {12}, year = {2023}, month = {September 2023}, pages = {77-89}, type = {Research Article}, chapter = {77}, abstract = {

Objectives: To explore the accounting system quality management policy and procedures in pharmacy practice as a new initiative in Saudi Arabia. Methods: It was a narrative review of accounting system quality management policy and procedures in pharmacy practice. 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 accounting system quality management of the Pharmacy policy. Results: The quality management of accounting system policy and procedures in pharmacy practice has consisted of accounting auditing and financial performance indicators. The review declares accounting system quality indicators and financial indicators. Besides, the techniques of conducting quality management systems for accounting programs in pharmacy practice. Conclusion: The quality management of accounting system policy and procedures in pharmacy practice demands keeping inventory products at an appropriate level, with cost control. Besides, monitor financial indicators and adhere to an accounting auditing system. Thus, quality management of accounting system policy and procedures is highly recommended for pharmacy career professionals worldwide.

}, keywords = {Accounting, Financial, Pharmacy, Policy, Quality management, Saudi Arabia.}, doi = {10.5530/ijpcs.2023.12.10}, author = {Yousef Ahmed Alomi and Ghadeer Zayed Aljumah and Nasser Rashid Alohlie and Naif Saleh Alamri and Riyadh M Alashban and Maha Hussein Almadany and Abeer Hussin Almasoudi and Basmah Suliman AlHamdan and Ghudair Tashan Alanazi and Hussain Mohammed Ibrahim Aareji} }