A billing and records system software application that places responsibility for billing and coding accuracy upon the provider of services and is used on a front-end computer which allows the provider to update, edit, and input data. The front-end computer is linked to a back-end computer. The back-end computer program stores the necessary databases for use on the front-end computer. The reference databases have all of the current coding required for the provider. The back-end computer also contains a linkage component and a billing program which uses data from the front-end computer to prepare a bill for the encounter.