2019 accounting work plan

Near the end of the year, the big project of checkout and account creation will start again. According to the leadership requirements and the objective needs of business development, the following work ideas are proposed to facilitate the smooth progress of the project.

I. Director's instructions: To use medical care as an accounting unit, it is required to be able to calculate the income and expenses of the medical piece. To this end, the establishment of "management expenses" subjects, and reform of the original "pharmaceutical expenditures" subjects, that is, the medical expenses, drug expenditures, management fees, the three subjects are basically the same. Firstly, there are three details of “Personnel Expenditure”, “Daily Public Expenditure” and “Subsidy for Individuals and Families”. The three levels of subjects under “Personnel Expenditure” and “Personal and Family Subsidy” are unchanged, and “Daily Public Expenditure” is set down. Three levels of office fees, utilities, printing, telephone, property management, transportation, travel, purchase, repair, conference, business, welfare, and other expenses. At the end of the month, management expenses will be allocated to medical expenses and drug expenditures in proportion to the number of people. However, in the statement to the director, it should be separately allocated.

Second, due to the integrated management of the community health service station for 10 years, its medical income will be remitted to the center first, and the center will remit it to the service station account after deducting a certain percentage of management fees. To this end, the “Service Funds” details should be set under “Other Payables”. Under the detailed account, the three-level subjects will be set according to the name of the service station. The operation is as follows:

Upon receipt of the remittance, debit the “Bank Deposit----Service Station Remittance Account” account and credit the “Other Payables----Service Station Payments” subject;

The deducted management fee shall be transferred to the basic account, debit the "other payables----service station payment" subject, credit the "special fund----service station management fee" subject, and debit "bank deposit- ---Basic households", credit "bank deposits----service station remittance account";

When the money is remitted back to the service station, debit "other payables----service station exchanges", credit "bank deposits----service station remittance account";

When using the management fee, debit "special fund----service station management fee" and credit "bank deposit----basic household".

Third, according to the accounting system, at the end of the year, the hospital should transfer the balance of the current period to the "business fund----general fund" subject. However, this operation has never been done over the years. Therefore, after all the income and expenditure is recorded in the “revenue and expenditure balance” at the time of checkout, the following entries must be made:

Borrow: balance of income and expenditure

Loan: balance distribution

Borrow: balance distribution

Loan: Business Fund----General Fund