Tan property or material shortage, overage accounting

Hospital property or material is owned or controlled by the hospital, with physical form cash, bank deposits, fixed assets, inventory and other assets, and the new hospital financial system << >> overage shortage of hospital property and materials to make the accounting re- specifications and requirements << hospital accounting system in accordance with provisions of the relevant accounting treatment >> In this paper the author combines learning new tips >> << hospital accounting system, to be the property of the hospital supplies overage shortage and approved the accounting treatment accounting talk a little superficial opinion.

A hospital property or material shortage situation overage

Hospital property inventory occurs when the hospital property and materials overage shortage situation is as follows:

(The length of a hospital cash payment

Hospital Cash is deposited in the hospital cashier where monetary funds. Hospital property inventory occurs when cash account does situations: one is a number greater than carrying cash balances real number, called the cash long paragraph, one is inventory Several smaller than carrying cash balances real number, called the cash short paragraph. whether cash long paragraph, or a short paragraph, are not high quality cashier accounting business phenomenon. hospital found that the phenomenon should be paid cash on the length of time to identify the reasons for different situations make a deal, and require timely accounting personnel accounting.

(Two hospital inventory overage shortage

Hospital materials and supplies refers to the hospital to carry out medical services and ancillary activities and storage of medicines supplies, sanitary materials, consumables and other materials. Hospital's various inventory should regularly check inventory, inventory at least once a year. inventory of the process, found several large inventory their carrying balances as the real number, called the material overage, otherwise known as material shortage.

Hospital found materials overage or shortage, first through the "Unacknowledged" account Tiaozhang to materials and supplies accounts match the reality, then, to identify the reasons, according to the management authority, upon approval timely accounting treatment. processing, under normal circumstances, the net overage property and materials, included in "other income" account, a net loss of property or material shortage, included in "other expenses" account.

(Three hospitals overage shortage of fixed assets

In the new accounting system >> << hospital, the fixed assets are held in the hospital, the use of more than one year in duration (excluding one year, unit value above the prescribed standards, and remained in the course of the original material form asset value of units are not up to the required standard, but durable over time in a large number of similar materials should also be as a fixed asset management. hospital fixed assets generally include buildings, equipment, general equipment and other fixed assets.

Hospital found that fixed assets overage or shortage, first through the "Unacknowledged" account Tiaozhang to fixed asset accounts match the reality, then, to identify in a timely manner because, according to the regulations of the management authority, upon approval in a timely manner accounting treatment. treatment, under normal circumstances, overage fixed assets, should be based on the same or similar fixed asset market prices to determine the value, included in "other income" account, shortage of fixed assets should be deducted insurance compensation can be recycled and human negligence compensation, etc., will be a net loss is recognized as expense and included in "other expenses" account.

Second, the hospital property or material shortage, overage accounts involved

(A "cash" account

1 Use: Hospital cash accounting to increase, decrease and balances situation.
(2) Nature: Asset class accounts.
3 Structure: increase the number of registered borrower, the lender to reduce the number of registration, the balance on the debit side, which means that there are several real cash.

(Two "inventory" account

1 Purpose: Accounting hospital inventory increase, decrease and balances situation.
(2) Nature: Asset class accounts.
3 Structure: increase the number of registered borrower, the lender to reduce the number of registration, the balance on the debit side, which means that there are several real inventory.

(Three "fixed assets" account

1 Use: Hospital fixed assets accounting to increase, decrease and balances situation.
(2) Nature: Asset class accounts.
3 Structure: debit fixed assets registered an increase in the number of registered lenders to reduce the number of fixed assets, the balance in debit, which means that the real value of fixed assets a few.

(Four "Unacknowledged" account

1 Purpose: Accounting hospitals identified in a variety of property inventory property overage, shortage and damage value.
(2) Nature: Asset class accounts.
3 Structure: debit registration shortage or damage of inventory and fixed assets, the net loss amounts, credit registration overage inventory and fixed assets, net, end of period, approved materials will be the property of the net overage transferred from the borrower, interest in "other income" account, the shortage of approved material property value transferred from the lender, included in "other expenses" account. If the debit balance, which means that the hospital has not yet handled a net loss of goods or other assets, if the lender , which means that the hospital has not yet processed goods or other assets, net of surplus. after the end of the year, upon approval processing, generally without the account balance.

Third, the hospital property or material shortage, overage accounting treatment

(A length of hospital cash accounting models

Hospital Cash length shall not pass "Unacknowledged" account accounting. << Hospitals according to the new accounting system >> the relevant provisions, cashier check found that the daily trade of surplus or shortage of cash, it shall be accounted for If I find the cash premium, which is a long section, are to be paid to the officer or unit parts, included in "other payables" account, belonging to some reasons could not be identified and included in "other income" account. If cash shortage, which is short of cash, are part of the compensation shall be responsible, included in "other receivables" account, you can not identify the reasons for the part, after approval, included in "other expenses" account.

[Example 1] × 3 January, a three hospital found that shortage of cash 2,000 yuan, upon approval, make the following accounting treatment: 1200 yuan compensation by the cashier, and the remaining profit or loss.

By: Other receivables - teller 1200

Other expenses - Cash Short 1800

Loan: Cash 3000

If the hospital found a long section of 200 yuan cash, can not pinpoint the cause. Accounted for as follows:

By: Cash 200

Credit: Other income 200 Links to free download http://eng.hi138.com

(two inventory accounting treatment overage shortage

Various inventory hospitals should regularly check inventory, inventory at least once a year. Precious materials, inventory inventory should be repeated for discovery overage, shortage or spoilage or deterioration, damage and other materials should be included in the "Pending Unacknowledged "account, and promptly identify the reasons reported for approval in accordance with administrative privileges timely accounting.

[Example 2] × 3 May, a group of three hospitals found that shortage drugs, the actual cost of 12,000 yuan, rotten bad medicine group, the actual cost of 6,000 yuan. Newspaper departments, waiting to be processed:

By: Unacknowledged - Unacknowledged 18,000 Current assets pending


Credit: inventory - drugs 12000

- Herbs 6000

× 9 May, a three hospital found a group of medicines shortage, the actual cost of 12,000 yuan, rotten bad medicine group, the actual cost of 6,000 yuan. Approved treatment: science and education revenue shortage drugs are obtained to be eliminated punch funds, rotten bad medicine group, held by the custodian responsibility for compensation of 1,000 yuan, the insurance company agreeing to pay compensation of 3,000 yuan, the rest are included in "other expenses" account.

By: Subject hedge funds 12,000


Credit: Unacknowledged - Unacknowledged 12,000 Current assets pending


By: Other receivables - keeper 1000

- Insurance Companies 3000

Other expenses 2000

Credit: Unacknowledged - current assets pending Unacknowledged 6000

[Example 3] × 30, a group of three hospitals found overage pharmaceuticals, the market price of 15,000 yuan, Chinese herbal medicine group, similar to the traditional Chinese medicine market price of 5,000 yuan. Newspaper departments, waiting to be processed:

By: inventory supplies - drugs 15000

- Herbs 5000

Credit: Unacknowledged - Unacknowledged 20,000 Current assets pending

Approved treatment:

By: Unacknowledged - Unacknowledged 20,000 Current assets pending

Credit: Other income 20,000

(Three hospitals overage shortage of fixed assets

accounting treatment
And liquid assets as fixed assets should also be regularly hospital inventory of, an inventory of at least once per year for overage, shortage of fixed assets, shall promptly investigate the cause, according to the regulations of the management authority, upon approval a timely manner. Overage fixed assets shall be the same or similar fixed assets in accordance with the market price determined value, is recognized as current income, included in "other income" account, shortage of fixed assets should be deducted to recover the insurance indemnity and human negligence compensation , the net loss included in "other expenses" account.

[Example 4] × 31, a three hospital found a overage fixed assets, the market price of similar fixed assets of 150,000 yuan, is estimated to have depreciated to 5,000 yuan. Newspaper departments, waiting to be processed:

By: Fixed assets 145000

Credit: Unacknowledged - Unacknowledged 145,000 pending disposal of fixed assets


Approved treatment:

By: Unacknowledged - Unacknowledged 145,000 pending disposal of fixed assets


Credit: Other income 145 000

[Example 5] × 31, a three hospital equipment of a shortage, cost of 200,000 yuan, 50,000 yuan has depreciated. Newspaper departments, waiting to be processed:

By: Unacknowledged - Unacknowledged 150,000 pending disposal of fixed assets

Accumulated depreciation 50,000

Credit: Fixed assets 200 000

If the above fixed assets belonging to science and education grants financial assistance income or income acquired, to be hedge fund of 150,000 yuan, the accounting treatment is as follows:

By: Subject hedge funds 150,000

Accumulated depreciation 50,000

Credit: Fixed assets 200 000

Approved treatment:

By: Unacknowledged - Unacknowledged 150,000 pending disposal of fixed assets

Credit: Other income 150 000

References:

1 Accounting Standards editorial board. Enterprises Accounting Standards - Application Guide [M]. Lixin Accounting Press, 2006.

2 Liu Jianping, Guo Jihong. Available for sale assets and investments compare [Z]. Posted on free download http://eng.hi138.com

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