Most likely your financial statements will have one line for revenue. And if not one you have maybe 2, one for Rx and one for OTC.
Is this helpful to you? Does it really demonstrate how the pharmacy brought in revenue? Why is it that your expenses is broken down by every little item yet revenue is just a single line or two.
Now there is no standard accepted accounting practice for how to record revenue for a pharmacy business. But don’t you want to know where the money came from. We reccomend recording revenue from each payer: caremark, psao, humana, cash, etc. Now you can readily see who pays you, if the amount is consistent, or has something changed giving you more insight into your business and customer.