My unit will soon implement the new hospital accounting system, I would like to ask about the accounting process in which the drug accounting, including the drug in and out of storage, inventory, etc.

Purchase into the inventory Borrow: Inventory materials - Drugs - Pharmacy Credit Bank deposits, etc.

Internal transfer Borrow: Inventory materials - Drugs - Pharmacy Credit: Inventory materials - Drugs - Pharmacy

Booking the cost at cost Borrow: Cost of medical operations - Drugs Credit: Inventory materials - Drugs - Pharmacy

Revenue determined by the selling price: Borrow: Cash on hand, medical receivables from patients in the hospital, etc. Credit - Medical Revenue - Drug Revenue

No longer accounting for the difference between sales and purchases (profit on sales) You can also refer to the accounting process of hospitals in the past for sanitary materials and so on.

I am also a hospital, this is my own thinking, for your reference.

The tutorials, now you have to buy your own books, these days we all worship money ah.