Accounting Management of Health Care Organizations

In accounting management of health care organization, we records the transactions of health care organisation, makes reports and shows financial statements. First of all we make system of accounting management of health care organisation. If there is big hospital, then we may appoint many accountant who may do following duties.

1. Voucher Entries 

In this part, accountant's duty will be to pass the voucher entries of different receipts and payments transactions of  health care organisation. He will be accountable to record sale and purchase of medicine transactions, bank transactions. He will maintain purchase book, sales book, purchase return book and sales return book.

2.  Inventory  Management 

In this part, accountant will responsible only for inventory. He will record inflow and outflow of medicine inventory from store.

3. Patient Record

Patient is the main customer of health care organisation. This organisation may get fees for giving advice, for checking and for operation. A special assistant will see total fees which he recorded in fees collection register. If some payment is still pending, it must be record in pending bills detail register. One or more assistance will also record patient visit history. Accountant will also be responsible for recording all indoor patients outdoor patients. He can tell quickly the  no. of patients per Ward/bed /room. He will have also record of doctors available for consultation and will tell on the request of patient. Using computer system for this record will be helpful for fast answer.

4. Employees' Record 

In this part of accounting management of health care organisation, accountant will record basic salary of each employee, TA, DA, bonus, overtime, attendance, employee's loan and deductions of employees and employer for EPF, ESI and other.

5. Special Record and Reports

In health care organisations, there are also many special records which is maintained by its accountants. Blood  test report, operation theater record, total request to blood bank. After keeping these records, management can get all reports because the data from various modules flows will transfer to Accounts module and all your final reports like trial balance, balance sheet and income statements are produced. With these reports, management accountant will analyze and will make useful information for management of health organisation. 






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Accounting Education: Accounting Management of Health Care Organizations
Accounting Management of Health Care Organizations
Accounting Education
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