Debit: medical service cost (medical staff)
In terms of material processing (people who specialize in self-made materials)
Administrative expenses (administrative personnel)
Loan: wages payable to employees.
2. All kinds of money withheld from the wages payable to employees.
Debit: payable to employees.
Loan: social security payable
Taxes payable-personal income tax payable
Other payables (expenses deducted first and paid later)
Other receivables (prepaid expenses)
3. Pay employees' salaries
Debit: Salary payable to employees (actual amount paid)
Loans: financial subsidy income, zero balance account amount, bank deposits, etc.
Second, how do private hospital accountants keep accounts
Accounting standards for small enterprises or accounting standards for commercial enterprises can be implemented. Some subjects related to medicine and medical treatment can refer to the hospital accounting system.
For example, from "accounts receivable" to "medical receivables"; Change "raw materials" to "stock materials"; "Accounts received in advance" is changed to "medical expenses received in advance"; "Main business income" is changed to "medical income" and so on.
Three, private non-profit hospital accounting how to do accounts
Hospitals do not use non-profit organizations to keep accounts, but use the Hospital Accounting System report, which is different from ordinary enterprises. The specific names are: balance sheet, revenue and expenditure summary table, hospital revenue and expenditure schedule, cash flow schedule and financial subsidy schedule.
Whether it is tax-free depends on the specific regulations. Taxpayers don't keep accounts according to non-profit organizations, probably because the statements are general enterprise statements, so they know that hospitals don't keep accounts according to the applicable accounting system.