Hospital accounting accounts used are: assets, liabilities, funds, income and expenditure accounts.
1, asset class:
Reflecting all the assets of the hospital's general ledger accounts, according to the liquidity of funds, divided into "cash", "bank deposits", "other monetary funds ", "notes receivable", "receivable from patients in the hospital", "medical receivables" and other accounts.
2. Liabilities:
The general ledger accounts reflecting all the liabilities of the hospital are divided into "short-term loans", "accounts payable", "notes payable", "bills payable", "bills payable", "bills payable", "bills payable", "bills payable", "bills payable", "bills payable", "bills payable", "bills payable", "bills payable" and so on.
3, fund:
The general ledger account reflecting the status of all funds of the hospital, according to the purpose of the fund, divided into "business fund", "special fund", "to be offsetting funds
4, income and expenditure:
Reflecting all the hospital's income and cost of expenditure status of the general ledger accounts, according to the source of income and expenditure and destination, is divided into "medical income", "medical business costs", "Other income", "other expenses" and other subjects.