When purchased,
Borrow: Inventory materials
Loan: Bank deposits, etc.
When used,
Borrow: Medical business costs
Loan: Inventory materials
Hospital Accounting System 5001 Medical Business Costs
A. This account accounts for all costs incurred by hospitals in the provision of health care and its auxiliary activities, as well as the costs incurred in the provision of health care and its auxiliary activities. This account accounts for the costs incurred by the hospital in carrying out medical services and its auxiliary activities, including personnel expenses, consumed drugs and health materials, depreciation of fixed assets, amortization of intangible assets, withdrawal of medical risk fund and other costs, excluding depreciation of fixed assets and amortization of intangible assets resulting from financial subsidy income and income from scientific and educational projects.
The main accounting treatment of medical business costs is as follows:
(1) Remuneration and welfare expenses for personnel engaged in medical activities and their auxiliary activities shall be debited to this account (personnel expenses), and credited to "Remuneration payable to employees", "Welfare expenses payable", "Welfare expenses payable", "Welfare expenses payable", "Welfare expenses payable", "Welfare expenses payable" and "Welfare expenses payable". "Social security fees payable", etc.
(2) In carrying out medical activities and its auxiliary activities, the drugs and health materials internally received or sold are credited to "Inventory materials" according to their actual costs by debiting this account (health material expenses and drug expenses).
(3) Depreciation and amortization of fixed assets and intangible assets used for medical activities and their auxiliary activities shall be debited to the account of "Funds to be offset" according to the part of the amount formed by the financial subsidies and funds for scientific and educational projects, and debited to the account of "Fixed Assets" according to the rest of the depreciation and amortization to be provided. Depreciation, amortization of intangible assets), according to the depreciation, amortization should be charged, credited to the "accumulated depreciation", "accumulated amortization" account.
(4) The medical risk fund shall be debited to this account (Medical Risk Fund) and credited to the "Specialized Funds--Medical Risk Fund" account according to the amount of the medical risk fund.
(5) All other expenses incurred in carrying out medical activities and their auxiliary activities shall be debited to this account (Other Expenses) and credited to "Bank Deposits", "Amortized Expenses" and other accounts.
(6) At the end of the period, the balance of this account is transferred to the current balance by debiting the "Current Balance" account and crediting it.
3. After the end of the period carry-over, this account should have no balance.