Abstract: A data processing system is disclosed that establishes and administers charge accounts, including both funded and post-funded accounts. In one embodiment, the system of the invention establishes charge accounts for all of the patients of a medical professional, with creditworthy patients having funded accounts, and patients who are not creditworthy having post-funded accounts. Each patient is issued a charge card which can be used to pay for medical services at participating providers. When a patient with a funded account charges medical services, the doctor is paid promptly and the servicing company proceeds to collect payment from the patient. For post-funded accounts, the doctor is not paid until funds are received from the patient.

Abstract: Electronic data processing system for preparation of electronically filed tax returns and authorization and payment of refunds based on the data supplied in those returns. Electronic data processing programs are provided for creating an electronic tax return that is filed with a tax collecting authority. At the same time as the electronic tax return is created, a loan application is processed to create an electronic deposit/loan account for the tax filer at an authorized credit institution. As early as the day after completion of the tax return and loan application, the tax filer receives initial refund payment from the loan account. The authorized credit institution electronically files the electronic tax return with the tax collecting authority which processes the return and transfers by electronic fund transfer the refund amount to the deposit/loan account at the authorized credit institution. Any refund in excess of the initial refund payment is then forwarded to the tax filer.