How to keep an account of fixed assets purchased by hospitals?

If it is a public institution, there are two situations:

1, purchased with funds:

Debit: business expenditure

Loans: bank deposits

Borrow: fixed assets

Loans: fixed funds

2. Purchase with repair and purchase fund:

Borrow: special fund-repair and purchase fund

Loans: bank deposits

Borrow: fixed assets

Loans: fixed funds

If it is private, it will be treated as an enterprise if it adopts a non-private accounting system.

Borrow: fixed assets

Loans: bank deposits

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