The person who records the financial transactions of the business is the:

The correct answer is the bookkeeper, as this individual is specifically responsible for maintaining financial records and managing the financial transactions of a business. This includes tasks such as recording incoming and outgoing payments, managing accounts payable and receivable, and ensuring accurate financial reports are generated.

In the context of a medical practice, the bookkeeper plays a crucial role in ensuring that the financial aspects are handled correctly, which is essential for the smooth functioning of the business. Medical assistants and receptionists may support financial tasks, such as collecting payments or helping with billing inquiries, but they do not primarily focus on the comprehensive financial recordkeeping that is the hallmark of a bookkeeper's role. A physician, on the other hand, is primarily focused on patient care and medical responsibilities rather than the financial operations of the practice. Thus, the role of the bookkeeper is distinct and vital for overseeing the business's financial integrity.