The scientific and systematic classification of accounting objects according to their economic contents or uses stipulated in the Hospital Accounting System is the basis for setting up accounts and handling accounts.

1. Assets category.

The general ledger account that reflects all assets of the hospital is divided into cash, bank deposit, other monetary funds, notes receivable, medical expenses receivable from inpatients, medical expenses receivable, other receivables, bad debt provision and inventory materials according to the liquidity of funds.

2. Liabilities.

According to different creditors and types of liabilities, the general ledger accounts reflect the total liabilities of hospitals, which are divided into short-term loans, accounts payable, notes payable, accounts payable, medical payments received in advance, salaries payable to employees, welfare payable, social security payable and taxes payable.

3. Funds,

The general ledger accounts that reflect all the funds in the hospital are divided into "public funds", "special funds", "funds to be rushed", "funds for science and education projects to be rushed", "financial subsidies carried forward (surplus)", "science and education projects carried forward (surplus)" and ".

4. Revenue and expenditure category.

The general ledger accounts that reflect the total income and expenses of the hospital are divided into medical income, medical service cost, other income, other expenses, financial subsidy income, financial subsidy expenditure, income from science and education projects, expenditure from science and education projects, and expenditure from science and education projects.