help the Facilities and Insurance Companies to take the financial information of the Patient and automate the process of Creating Bill of different style and with different rules and formats (according to that of Insurance company plan) and then Post it to Accounts section to work on. Accounts Receivable System (ARS) is concerned with the financial activities of an organization, especially debtors. ARS maintains the accounts of multiple parties like Patients, Insurance Companies, Other Parties, various heads, etc. This System is implemented using Object Oriented Methodology in VC++ (Using ATL/COM) under Windows NT environment in three-tier architecture. It supports SQL Anywhere, MS SQL server back ends. Server was design-using ATL to support DCOM. Database communication was done through ADO. Platform / Languages: Windows NT, VC++ 5.0, MFC, ATL/COM/DCOM, SQL Anywhere,