- KB Home
- หลักสูตรปริญญาตรี|Bachelor Degree
- คณะบริหารธุรกิจ
- -สาขาวิชาการบัญชี
- The hospital’s budgetary accounting system and creditor and debtor account
Project Title : The hospital’s budgetary accounting system and creditor and debtor account
By : Ancharika Jaihow, Wilaipoen Prechakasamkij, Nawaporn Kreukaew
Advisor : Ms.Jittra Srisaan
Degree : Bachelor of Business Administration
Major : Accounting
Faculty : Business Administration
Semester / Academic year : 3 /2016
Abstract
Sirirat PiyamaharajKarun hospital is a hospital undertaking the treatment of out-patients and inpatients. The hospital earned income and spent costs attributable to their cure.
The objective of study is to exumine information relating to the withdrawal of the Hospital’s budget as well as its creditor and debtor accounts. A finding of the study indicuted that a procedure for budgetary withdrawal, the Hospital’s budgetary withdrawal is required to be carried out two years in advance. The hospital has adopted the SAP System as its accounting system. In respect of the creditor account, the hospital has two creditor sectors, i.e., external creditors such as medication costs, medical instrument costs, material and equipment costs, etc. and internal creditors, namely, remunerations for physicians curing patients, hospital’s room fees, tool and instrumental costs. Payments for the foregoing costs will be allocated to the internal creditor in return for treatment of 1 patient pursuant to the prescribed proportion. The rest will be the Hospital’s revenue.
Keywords: Hospital’s budgetary, Accounting, Creditor and debtor account.
The hospital’s budgetary accounting system and creditor and debtor account
Faculty of Business Administration, Siam University, Thailand