LGE's hospitals use subaccounts to track a variety of medical supplies. They use these subaccounts to track both inventory and revenue. LGE created a Medical Supplies template, shown in this table, to simplify the setup of detail accounts.
| Subaccount |
Description |
| 100 |
Non-prescription drugs |
| 200 |
Prescription drugs |
| 300 |
Needles |
| 400 |
Lab supplies - swabs, glass |
| 500 |
Disposal - tissues, gloves |
LGE applied the Medical Supplies subaccount template to two major accounts with these results:
Applied to Stock Supplies (15100)
| 15100 |
100 |
Stock Supplies - Non-prescription drugs |
| 15100 |
200 |
Stock Supplies - Prescription drugs |
| 15100 |
300 |
Stock Supplies - Needles |
| 15100 |
400 |
Stock Supplies - Lab supplies - swabs, glass |
| 15100 |
500 |
Stock Supplies - Disposal - tissues, gloves |
Applied to Hospital Sales (41100)
| 41100 |
100 |
Hospital Sales - Non-prescription drugs |
| 41100 |
200 |
Hospital Sales - Prescription drugs |
| 41100 |
300 |
Hospital Sales - Needles |
| 41100 |
400 |
Hospital Sales - Lab supplies - swabs, glass |
| 41100 |
500 |
Hospital Sales - Disposal - tissues, gloves |