The hospital and clinic · Owners and managers

The Ledger, Balance Sheet and Fixed Assets

The general ledger, the balance sheet, the cash flow, closing the year, accrual or cash basis, and land, buildings and equipment each in their own class.

In this guide

• Profit and loss
• Profit and loss by department
• The accounts reports
• Budgets (optional)
• Accrual basis or cash basis
• The years
• Bank reconciliation
• Salaries to the bank
• Fixed assets