Hospital accounting is not difficult to do
Newcomers will have a teacher to bring, if it is a small private hospital, there is no certain foundation that will be busy hands and feet
Work is not very difficult, if it is not a new hospital, there is no teacher to bring, at least you can look at the predecessor of the accounts so do.
No matter where you work, new to a business, do accounting to familiarize themselves with the business at least 3 months, and then according to their own ability to digest fast, it is easy to get started, after all, accounting principles are the same.
Hospital accounting and business is not the same, the main features of accounting:?
1, the composition of net assets are: business fund, fixed fund, special fund and balance to be distributed. Career funds are divided into general funds, etc.; fixed funds are divided into buildings, special equipment, general equipment, books, according to the category of fixed funds; special-purpose funds are divided into repair and purchase funds, welfare funds, prevention and protection funds and group arrears funds, etc.. The above funds in the general fund and welfare fund are allocated by the year-end balance;?
2, the accounting of inventory of drugs using selling price accounting, to set up the purchase price difference account;?
3. Fixed assets are accounted for using classified accounting, but no depreciation is taken. Annual withdrawal of the repair fund. Repair and purchase of the fund's extraction ratio is based on the category of hospitals to mention, after the extraction of special funds - repair and purchase of the fund (the specific proportion of long-term not involved in forget, sorry, municipal hospitals 13%, townships are 11%). Fixed assets purchased, increase fixed assets at the same time, but also increase the fixed fund.?
4, income and expenditure summary statement, is the hospital's income statement. Items are divided into: i. Total income: financial assistance income, medical income, drug income and other income; ii. Total expenditure: medical expenditure, drug expenditure, special financial expenditure, other expenditure. iii. the difference between income and expenditure and the distribution of the balance. The balance at the end of the period is to be subdivided and transferred to the Business Fund and the Specialized Fund.?
5. Low-value consumables are credited to expenditures on a one-time basis;?
6, the usual accounting should be set up to manage the cost of the account, but the end of each month to be allocated to the expenditure of each line item (that is, the income and expenditure summary statement of expenditure items);?
7, other accounting, such as current, bank, cash and other consistent with the general business.
So the novice must master the hospital accounting account set up and instructions for use, as long as familiar with the must not be tired, after all, are now through the financial software bookkeeping.
The following chart is just to illustrate that hospital and business accounting is not the same, so how to use each subject to be familiar with.