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
|