About the finances of a Chinese medical organization

Medical organizations are supposed to be simpler to handle than commercial businesses, so you will certainly have no problem handling the accounts of a medical organization! It's just that everything is difficult at the beginning and you are starting to feel more confused.

(1) asset class, reflecting the status of all assets of the hospital's general ledger accounts. According to the liquidity of funds, divided into "cash", "bank deposits", "other monetary funds", "notes receivable ", "medical fees for hospitalized patients", "medical receivables", "other receivables", "provision for bad debts", "medicine", "medicine", "medicine", "medicine", "medicine", "medicine", "medicine", "medicine", "medicine", "medicine" and "medicine". ", "Pharmaceuticals", "Pharmaceutical purchase and sale price difference", "Inventory materials", "Materials in process ", "Amortized expenses", "Investments", "Fixed assets", "Accumulated depreciation ", "Liquidation of fixed assets", "Construction in progress", "Intangible assets", "Deferred assets "intangible assets", "deferred assets", "property gains and losses to be dealt with" and other subjects. (2) Liability category, reflecting all the liabilities of the hospital's general ledger accounts. According to different creditors and types of debt, divided into "medical advance receipts", "notes payable", "accounts payable", "other payables Other accounts payable", "wages payable", "benefits payable", "social security payable", "drug revenues payable", "advance receipts", and "advance receipts". ", "Withholding Expenses", "Long-term Accounts Payable" and other subjects. (3) Fund category, reflecting the status of all funds of the hospital's general ledger accounts. According to the purpose of the fund, divided into "general fund", "special funds", "retained funds", "to be transferred funds ", "Adjustment Fund", "Receipt and Payment Balance", "Balance Distribution" and other accounts. (4) Revenue and expenses, reflecting all the hospital's revenue and expenses of the general ledger accounts. According to the source of income and expenditure and destination, divided into "medical income", "medical expenditure", "other income", "other expenses "Operating subsidies", "Drug revenues", "Drug expenditures", "Overheads", "Overheads", "Overheads", "Overheads", "Overheads", "Overheads", "Overheads", "Overheads", and "Overheads". ", "Retiree expenses", and "Investment income".

"Hospital Accounting System" on the income and expenditure of the first and second level of detailed accounts made specific provisions. (1) medical income set up a level of detailed accounts: ① outpatient income, the provision of outpatient and emergency services to obtain the income. Including registration income, consultation income, examination income, treatment income, other income and other secondary detailed accounts. ② inpatient revenue, inpatient consultation services for the income earned. Including bed income, consultation income, examination income, treatment income, for outpatient, emergency, inpatient medical services in the sale of drugs, respectively, set up Western medicine income, proprietary Chinese medicine income, Chinese herbal medicine income and other secondary detailed accounts.

Other sub-division of hospital accounting accounts, as well as the content of accounting accounts, bookkeeping methods, accounting methods, etc., within the "Hospital Accounting System" are clearly defined.

If your relative's hospital is a corporate enterprise, it is sufficient to change the fund accounts to owner's equity accounts, and set up the accounts of paid-in capital, capital surplus, surplus reserve, profit for the year, and profit distribution.

If there is any doubt, you can send me a short message to leave a message, I believe your work will be very smooth!

I am a hobby Chinese medicine financial staff, if you are in Beijing, I am willing to volunteer to build accounts and provide advice and reference.