As the main body of enterprises, private hospitals have similar accounting methods and account settings to other enterprises, and can implement accounting standards for small enterprises or enterprises, but some adjustments have been made in the naming of subjects. For example, change "accounts receivable" to "medical receivables" and "raw materials" to "inventory materials". Private hospitals should pay attention to the following points in order to accurately reflect the actual situation of enterprise management.

I. cash accounting of ambulance income

Private hospitals often send ambulances to pick up patients, which is also one of the sources of income. In accounting, it is necessary to accurately record the amount of cash received by ambulances to pick up patients, and account for this income according to relevant regulations.

Second, the accounting treatment of cash withdrawal

Private hospitals often withdraw funds, including the fees paid to partners and the purchase of office supplies, which need to be accounted for. When handling, we should carefully check the cash withdrawal voucher, keep an account in time, and accurately record the cash withdrawal amount in the cash flow statement.

Accounting training

Case teaching

0.0 1

buy

Third, the treatment of the advance payment of inpatients handed over by the inpatient department.

When private hospitals receive patients' advance payment, they should make timely accounting treatment. In the process of accounting treatment, the amount of advance payment paid by the inpatient department should be accurately recorded, and included in the liability account in the form of advance accounts, which will be converted into income after the patient is hospitalized.

Fourth, pay attention to the preparation of financial statements.

As the main body of the enterprise, private hospitals need to master the overall financial situation of the enterprise according to the requirements of financial statements, and conduct accounting treatment and statistics on different accounting subjects. For example, in the balance sheet, assets and liabilities should be clearly arranged, in which assets should include various payables, accounts receivable, inventory materials, medical equipment and so on. Liabilities should include deferred income, accounts received in advance, etc.

To sum up, the accounting of private hospitals is similar to that of enterprises, so we need to be particularly cautious when dealing with income, expenditure and advance payment. Through scientific accounting methods and accurate accounting settings, private hospitals can better manage their finances and improve their operating efficiency.