Usability of manager

I want to know if manager accounting software could be used for hospital to manage income and expenditure.
Create receipts for patients.

Manager is a general accounting software package so managing income and expenditure is one of its features.
Yes, it can create receipts for customers (assuming you treat patients as customers)

Other than that, you will have to test whether it is suitable for use in your environment. The best way to do this is to download the free Desktop version , read the Guides and setup a Test business to examine how you would manage your workflows, transactions and processes

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Why did you say free desktop version? I thought manager is free? Joe91

The desktop edition is free. The server edition requires a paid license, which entitles you to updates for one year, all of which belong to you forever. After that, you need to pay to renew the license to obtain further updates. The cloud edition requires payment of a monthly or annual subscription (your choice).

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In addition to @Tut’s response note that the free desktop versions are almost identical with the cloud and server versions and can be used similarly for your accounting purposes hence the advice to try it out and if you like it keep using the Desktop version for free for ever or when needing multi-user (and authorizations) and access from the internet then you can consider the paid for options.