Hospital Accounting Accounts
Usage Regulations
(a) This system uniformly provides for the numbering of accounting accounts, to facilitate the preparation of accounting vouchers, registering of books of accounts, and accessing the Accounts, the implementation of computerized accounting. Hospitals should not arbitrarily change or disrupt the renumbering.
(2) The hospital shall set up and use accounting accounts in accordance with the provisions of this system. Detailed accounts, in addition to the provisions of this system has been stipulated, on the premise of not violating the unified accounting requirements, hospitals can be based on the need to specify their own.
(3) hospitals in filling out accounting vouchers, registering books, should fill in the name of the accounting account, or both the name and number of the accounting account, should not only fill in the number of the account, do not fill in the name of the account.
Financial reports
(a) The hospital shall prepare and provide legal, true and fair financial reports in accordance with the Accounting Standards for Institutions and the provisions of this system.
(2) the hospital's financial report consists of accounting statements and financial statements. The content of the financial report provided by the hospital to the outside world, the type and format of accounting statements, etc., by the provisions of this system; the hospital's internal management needs of accounting statements by the hospital itself.
(3) the hospital to provide external accounting statements include:
1, balance sheet;
2, revenue and expenditure summary;
3, the fund changes in the table;
4, the relevant schedules.
(4) The financial report of the hospital shall be submitted to the financial department and the competent authority, and the time of submission shall be stipulated by the financial department and the health department of each province, autonomous region and municipality directly under the central government.
(E) hospital accounting statements, in RMB "yuan" as the unit of amount, "yuan" below the "cents".
(f) the hospital to provide external accounting statements should be sequentially numbered pages, with a cover, bound, stamped with the official seal. The cover should indicate: the name of the hospital, address, the statement belongs to the year, month, date of delivery, etc., and by the hospital's legal representative, the chief accountant (or on behalf of the chief accountant's powers and responsibilities) and the head of the accounting organization to sign or seal.
Subject classification editor
Assets
The general ledger accounts reflecting all the assets of the hospital are divided into "cash" according to the liquidity of the funds, "bank deposits", "other monetary funds", "notes receivable", "receivable from patients in the hospital medical fees", "medical receivables", "medical receivables". Medical receivables", "Other receivables", "Allowance for bad debts", "Inventory materials", "Materials in process", "Amortized expenses", "Long-term investments", "Fixed assets", "Accumulated depreciation", "Liquidation of fixed assets", "Construction in progress", "Intangible assets", "Gains and losses on property to be disposed of" and other accounts.
Liabilities
The general ledger accounts reflecting all the liabilities of the hospital are categorized into "Medical Receipts in Advance", "Notes Payable", "Accounts Payable", "Accounts Payable", "Accounts Payable", "Accounts Payable", "Accounts Payable", "Accounts Payable", "Accounts Payable", "Accounts Payable", and so on, "Accounts Payable", "Other Payables", "Salary Payable", "Welfare Payable", "Social Security Payable", "Drug Revenue Payable", "Accrued Expenses", "Long-Term Payables" and other Subjects.
Funds
The general ledger accounts reflecting the status of all funds of the hospital, according to the purpose of the fund, is divided into "business fund", "special fund", "to be offset fund", "collection fund", "fund", "fund", "fund", "fund", "fund", "fund", "fund", "fund", "fund" and "fund".
Revenue and Expenditure
The general ledger account reflecting all the hospital's revenues and expenses, according to the source of income and expenditure and destination, is divided into "Medical Revenue", "Medical Costs", "Other Costs", "Other Costs", and "Other Costs". ", "other income", "other expenditures", "financial assistance income", "financial assistance expenditures ", "Scientific and Educational Program Income", "Scientific and Educational Program Expenditure", "Administrative Expenses", "Investment Income", etc. " and other subjects.
Chart of Accounts Edit
Asset Class
Serial No. No. Accounting Account Name
01 101 Cash
02 102 Bank Deposit
03 109 Other Monetary Funds
04 111 Medical receivables from patients in hospital
05 113 Medical receivables
06 114 Provision for bad debts
07 119 Other receivables
08 121 Pharmaceuticals
09 122 Pharmaceuticals purchase and sales difference
10 123 Inventory materials
11 125 Materials in process
12 131 Amortized expenses
13 141 Foreign investments
14 151 Fixed assets
15 153 Construction work in progress
16 161 Intangible assets
17 17 171 Start-up costs
18 181 Profit and loss of property for disposal
Liability class<
19 201 Short-Term Borrowings
20 202 Accounts Payable
21 204 Medical Receipts in Advance
22 205 Wages Payable
23 207 Social Security Payable
24 209 Other Accounts Payable
25 211 Overcollection Due
26 221 Accrued expenses
27 231 Long-term borrowings
28 241 Long-term payables
Net asset class
29 301 Utility funds
30 302 Fixed funds
31 303 Specialized funds
32 305 Balance of Income and Expenditure
33 306 Distribution of Balance
Revenue and Expenditure
34 401 Revenue from Financial Subsidies
35 402 Revenue from Subsidies from Higher Levels
36 403 Revenue from Medical Care
37 404 Revenue from Drugs
38 409 Other Income
39 411 Medical Expenses
40 412 Drugs Expenses
41 415 Administrative Expenses
42 416 Fiscal Special Expenses
43 419 Other Expenses
Specific Provisions Edit
The Hospital Accounting System specifies the first and second level line items of income and expenditure.
Medical income set up the first level of detailed accounts are:
Outpatient Income
Provide outpatient and emergency services to obtain the income. It includes secondary line items such as registration income, consultation income, examination income, treatment income, and other income.
Inpatient revenue
Income from the provision of diagnostic services for hospitalized patients. Including bed income, consultation income, examination income, treatment income, for outpatient, emergency, inpatient medical services in the sale of drugs income, respectively, set up western medicine income, proprietary Chinese medicine income, Chinese herbal medicine income and other secondary detail accounts.
Other Accounts
The contents of accounting accounts, bookkeeping methods, accounting methods, etc., are clearly defined in the "Hospital Accounting System".