How to do accounting for private hospitals is described as follows:
Private hospitals, as business entities, their accounting methods and accounts set up similar to those of other enterprises, the implementation of the accounting standards for small businesses or business accounting standards, but in the naming of the accounts to carry out some adjustments. For example, "Accounts Receivable" is changed to "Medical Receivables", "Raw Materials" is changed to "Inventory Materials", and so on. etc. Private hospitals need to pay attention to the following points in order to accurately reflect the actual situation of their business operations.
One, received ambulance revenue cash accounting
Private hospitals often send ambulances to transport patients, which is one of the sources of income. In the accounting, you need to accurately record the amount of cash received from ambulance transportation of patients, and according to the relevant provisions of the accounting for this income.
Second, the accounting treatment of cash withdrawals
Private hospitals will often make withdrawals of funds, including payments to partners, the purchase of office supplies, etc., which need to be accounted for. When processing, the cash withdrawal documents should be carefully checked, and timely bookkeeping, the amount of cash withdrawals accurately entered into the cash flow statement.
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Third, the hospitalization department handed over the inpatient advance payment processing
Private hospitals in the receipt of the patient's advance payment, should be timely accounting processing. In the accounting process, should accurately record the amount of the hospitalization department to hand over the advance payment, and in the form of advance receipts in the form of liabilities, until the end of the patient's hospitalization and then turn it into income.
Four, pay attention to the preparation of financial statements
Private hospitals, as business entities, need to be in accordance with the requirements of the financial statements of the overall grasp of the financial situation of the enterprise, accounting treatment and statistics on different accounting entries. For example, in the balance sheet, assets and liabilities should be clearly arranged, in which the assets should include various payables, accounts receivable, inventory, medical equipment, etc.; liabilities should include deferred income, advance receipts, etc.
Summary, the accounting of private hospitals is similar to that of enterprises, and it needs to be particularly cautious in dealing with income, expenditure and advance receipts. Through scientific accounting methods and accurate account settings, private hospitals can better manage their finances and improve operational efficiency.