ASSETS

Account Type : Cash

11101 PETTY CASH FUND

11102 REVOLVING FUND

11103 CASH ON HAND

11104-1 CASH IN BANK – DBP (0560-004972-030)

11104-2 CASH IN BANK – LBP (000122-1392-63)

11104-3 CASH IN BANK – LBP1 (0001221397-35)

11104-4 CASH IN BANK – RCBC (0-310-14381-2)

11104-5 CASH IN BANK – CHINABANK (164-035521-1)

11104-6 CASH IN BANK – SECURITY BANK (301-036178-001)

11104-7 CASH IN BANK – BPI (008693-1274-92)

11104-8 CASH IN BANK - LBP-PHIC(122-1589-42)

11620 OFFICE SUPPLIES

11630 SUPPLIES - GENERAL SERVICES

11104 CASH IN BANK

11102-3 REVOLVING FUND - REFUND

11102-1 REVOLVING FUND - HOSPITAL

11102-2 REVOLVING FUND - PROFESSIONAL FEE

11104-9 CASH IN BANK - BDO (0027-480-128-40)

Account Type : Other Receivables

11301 ACCOUNTS RECEIVABLE - SSS

11302 ACCOUNTS RECEIVABLE - OTHERS

11303 ACCOUNTS RECEIVABLE TRADE

 11304 ADVANCES TO OFFICERS AND EMPLOYEES

11305 SUBSCRIPTION RECEIVABLE

14201 INTEREST RECEIVABLE

Account Type : Inventory

11401 INVENTORIES

11410-1 INVENTORIES – NURSING DIVISION EMERGENCY UNIT

11410-2 INVENTORIES – NURSING DIVISION ADULT ICU

11410-3 INVENTORIES – NURSING DIVISION OPERATING THEATER COMPLEX

11410-4 INVENTORIES – NURSING DIVISION SURGICAL ICU

11410-5 INVENTORIES – NURSING DIVISION DELIVERY ROOM

11410-6 INVENTORIES – NURSING DIVISION PEDIATRIC UNIT

11410-7 INVENTORIES – NURSING DIVISION OBSTETRICS & GYNECOLOGY UNIT

11410-8 INVENTORIES – NURSING DIVISION MEDICAL UNIT

11410-9 INVENTORIES – NURSING DIVISION SURGICAL UNIT

11411 INVENTORIES – GENERAL SERVICES

11412 INVENTORIES – ADMINISTRATIVE OFFICE

11413 INVENTORIES – ENDOSCOPY

11414 INVENTORIES - PULMONARY

11415 INVENTORIES – DIALYSIS CENTER

16401 PURCHASE DISCOUNT

11416 INVENTORIES – CARDIOLOGY

11417 INVENTORIES – FINANCE OFFICE

11418 INVENTORIES – AUDIOMETRY

11404 INVENTORIES - RADIOLOGY

11404-1 INVENTORIES – XRAY

 11404-2 INVENTORIES – CTSCAN

11404-3 INVENTORIES – ULTRASOUND

11404-4 INVENTORIES – MAMMOGRAPHY

11416-1 INVENTORIES – ECG

11416-2 INVENTORIES – EEG

11416-3 INVENTORIES – 2D ECHO

11406 INVENTORIES - LINEN AND BEDDINGS

11407 INVENTORIES - JANITORIAL UNIT

11408 INVENTORIES - DIETARY UNIT

11409 INVENTORIES – MATERIALS MANAGEMENT SECTION

11410 INVENTORIES – NURSING DIVISION

11401-2 PURCHASE DISCOUNT

11401-1 PURCHASE RETURN

Account Type : Property & Equipment

12101 LAND

12102 BUILDING

12103 MEDICAL EQUIPMENT AND INSTRUMENTS

Account Type : Other Assets

12221 SYSTEMS AND OPERATING SORFWARES

11701 CONSTRUCTION SUPPLIES

11621 GENERAL SUPPLIES

11622 JANITORIAL SUPPLIES

11623 LABORATORY SUPPLIES

12117 OTHER ASSETS

12223 LEASEHOLD IMPROVEMENT

Account Type : Operating Expense

66129 WASTE MANAGEMENT SERVICES

Account Type : Accounts Receivables

11201 ACCOUNTS RECEIVABLE - PATIENTS

11202 ACCOUNTS RECEIVABLE - CARITAS HEALTH SHIELD

11203 ACCOUNTS RECEIVABLE – PHILHEALTH

11204 ACCOUNTS RECEIVABLE – DSWD

11205 ACCOUNTS RECEIVABLE – PCSO

11206 ACCOUNTS RECEIVABLE – OTHER AGENCIES

11210 ACCOUNTS RECEIVABLE - PROFESSIONAL FEES

11207 ACCOUNTS RECEIVABLE - GOVERNMENT AGENCIES

11208 ACCOUNTS RECEIVABLE - EMPLOYEES

11209 ACCOUNTS RECEIVABLE - INVESTORS

11306 ADVANCES TO MMS

14203 ROYALTY RECEIVABLE

11307 ADVANCES TO PHARMACY

12222 INSTALLMENT RECEIVABLE

14202 INNSTALLMENT RECEIVABLE

11308 ADVANCES TO CONTRACTOR

Account Type : Accumulated Depreciation

13102 ACCUM. DEPRECIATION - BUILDING

13103 ACCUM. DEPRECIATION - MEI

13203 ACCUM. DEPRECIATION - OF&F

13220 ACCUM. DEPRECIATION - BUILDING IMPROVEMENTS

Account Type : Advances

 11309 ADVANCES TO INVESTORS

Account Type : Depreciation Expense

62231 DEPRECIATION EXPENSE - GENERAL EQUIPMENT

Account Type : Investment

14301 INVESTMENTS

Account Type : Non Current Assets

12104 LAND IMPROVEMENT

Account Type : Notes Receivable

14101 NOTES RECEIVABLE

Account Type : Office Furniture & Fixtures

12203 OFFICE FURNITURES AND FIXTURES

Account Type : Other Current Assets

11501 PREPAID INSURANCE

11502 PREPAID RENT

11503 ADVANCES TO SUPPLIER

Account Type : Other Equipment

12217 INFORMATION TECHNOLOGY EQUIPMENT

12218 OFFICE EQUIPMENT

12220 BUILDING IMPROVEMENTS

12116 OTHER EQUIPMENT

12219 VEHICLE

12231 GENERAL EQUIPMENT

12232 LABORATORY EQUIPMENT

Account Type : Prepaid Expenses

11405 OXYGEN AND MEDICAL GAS SUPPLIES

 REVENUE

Account Type : Ancillary Services

41101 PHARMACY

41102 BLOOD BANK

41103 LABORATORY

41104 RADIOLOGY

41104-1 XRAY

41104-3 CTSCAN

41104-5 ULTRASOUND

41104-7 MAMMOGRAPHY

41109-1 ECG

41109-3 EEG

41109-5 2D ECHO

41105 OXYGEN AND MEDICAL GASES

41106 ENDOSCOPY

41107 PULMONARY

41108 DIALYSIS CENTER

41109 CARDIOLOGY

41110 AUDIOMETRY

Account Type : Patient Care Services

42101 OPERATING THEATER COMPLEX

42102 ISOLATION ROOM

42103 NURSERY / NICU

42104 EMERGENCY ROOM

42105 ADULT INTENSIVE CARE COMPLEX

42106 ROOM & BOARD

42107 CENTRAL STERILE SUPPLY

42108 PEDIATRIC INTENSIVE CARE UNIT (PICU)

42109 OXYGEN & MEDICAL GASES

42110 CLINICAL DECISION UNIT

42111 DRESSING AND TREATMENT

42112 DIETARY

42113 EXTRA-CURRENT

42114 AMBULANCE FEE

42115 USE EQUIPMENT AND APPARATUS

42116 NEWBORN CARE

42117 MISCELLANEOUS CHARGES & OTHER PROCEDURES

42105-1 AICC - ACUTE STROKE UNIT

42105-2 AICC - CORONARY CARE UNIT

42101-1 OPERATING ROOM - MINOR OPERATION

42101-2 OPERATING ROOM - MEDIUM OPERATION

42101-3 OPERATING ROOM - MAJOR OPERATION

42101-4 POST ANESTHESIA CARE UNIT (PACU)

42101-5 DELIVERY ROOM

42101-6 RECOVERY ROOM

42101-7 HIGH RISK PREGNANCY UNIT

42101-8 LABOR ROOM

42101-9 SURGICAL INTENSIVE CARE UNIT

42105-3 AICC - MEDICAL INTENSIVE CARE UNIT

 42105-4 AICC - NEURO INTENSIVE CARE UNIT

43216 DEALS - CARDIOLOGY

42122 CHEMOTHERAPY

42217 DISCOUNT - MISCELLANEOUS CHARGES AND OTHER PROCEDURES

Account Type : Cost of Sales

59116 COST OF SALES - CARDIOLOGY

59117 COST OF SALES - AUDIOMETRY

Account Type : Other Income

43201 DEALS – PHARMACY

43202 DEALS - BLOOD BANK

43203 DEALS - LABORATORY

43204 DEALS - RADIOLOGY

43204-1 DEALS – XRAY

43204-2 DEALS – CTSCAN

43204-3 DEALS – ULTRASOUND

43204-4 DEALS – MAMMOGRAPHY

43216-1 DEALS – ECG

43216-2 DEALS – EEG

43216-3 DEALS – 2D ECHO

43205 DEALS - OXYGEN AND MEDICAL GASES

43206 DEALS - LINEN AND BEDDINGS

43207 DEALS - JANITORIAL SUPPLIES

43208 DEALS - DIETARY SUPPLIES

43209 DEALS – MATERIALS MANAGEMENT SECTION

43210 DEALS – NURSING DIVISION

 43211 DEALS – GENERAL SERVICES

43212 DEALS – ADMINISTRATIVE OFFICE

43213 DEALS – ENDOSCOPY

43214 DEALS - PULMONARY

43215 DEALS – DIALYSIS CENTER

43217 DEALS - AUDIOMETRY

43311 INTEREST INCOME

43312 RENT INCOME

42119 OBSTETRIC and GYNECOLOGY

42118 OTHER INCOME

44201 SALES RETURN - PHARMACY

44313 EXTRA CURRENT

44209 CARDIOLOGY

Account Type : Accumulated Depreciation

13218 ACCUM. DEPRECIATION - OFFICE EQUIPMENT

13219 ACCUM. DEPRECIATION - VEHICLE

Account Type : Ancillary Services Discount

41201-1 OTHER DISCOUNT

41201 DISCOUNT

41201-2 SENIOR CITIZEN DISCOUNT

41201-3 PWD DISCOUNT

41201-4 OUTSOURCE DISCOUNT

41201-5 DISCOUNT

Account Type : Ancillary Services Fund

41301 REFUND
 41311 REFUND - HOSPITAL BILLS

Account Type : Purchase Discount

59101 COST OF SALES– PHARMACY

59102 COST OF SALES- BLOOD BANK

59103 COST OF SALES- LABORATORY

59104 COST OF SALES- RADIOLOGY

59104-1 COST OF SALES– XRAY

59104-2 COST OF SALES– CTSCAN

59104-3 COST OF SALES– ULTRASOUND

59104-4 COST OF SALES– MAMMOGRAPHY

59116-1 COST OF SALES– ECG

59116-2 COST OF SALES– EEG

59116-3 COST OF SALES– 2D ECHO

59105 COST OF SALES- OXYGEN AND MEDICAL GASES

59106 COST OF SALES- LINEN AND BEDDINGS

59107 COST OF SALES- JANITORIAL SUPPLIES

59108 COST OF SALES- DIETARY SUPPLIES

59109 COST OF SALES– MATERIAL MANAGEMENT SECTION

59110 COST OF SALES– NURSING DIVISION

59111 COST OF SALES– GENERAL SERVICES

59112 COST OF SALES– ADMINISTRATIVE OFFICE

59113 COST OF SALES– ENDOSCOPY

59114 COST OF SALES- PULMONARY

59115 COST OF SALES– DIALYSIS CENTER

59110-3 COST OF SALES– NURSING DIVISION OPERATING THEATER COMPLEX

 59110-7 COST OF SALES– NURSING DIVISION OBSTETRICS & GYNECOLOGY UNIT

59110-1 COST OF SALES– NURSING DIVISION EMERGENCY UNIT

59110-5 COST OF SALES– NURSING DIVISION DELIVERY ROOM

59110-6 COST OF SALES– NURSING DIVISION PEDIATRIC UNIT

COST OF SALES

Account Type : Utilities

65106-1 ELECTRICITY

61619 X-RAY READERS FEE

61629 VOLUNTEERS ALLOWANCE

61630 EMPLOYEES UNIFORM

61631 DRUGS AND MEDICINES

61632 MEDICAL SUPPLIES

61633 BLOOD PURCHASES

61634 OXYGEN AND MEDICAL GASES

65111 SSS PREMIUM - ER SHARE

42121 NURSING SERVICES

69102 LABORATORY PROFESSIONAL FEE

Expenses
Account Type : Cash

64101 CONSULTANTS FEE

64102 REFERAL FEE

64103 CT SCAN READERS FEE

64104 READERS FEE

64105 ULTRASOUND READERS FEE

64106 MAMMOGRAPHY READERS FEE

64107 ECG READERS FEE/STRESS TEST

64108 2D-ECHO READERS FEE

64109 EEG READERS FEE

64110 ENDOSCOPY PROFESSIONAL FEE

64111 SPIROMETRY READERS FEE

64112 HISTOPATHOLOGY READERS FEE

64113 CLINICAL LABORATORY READERS FEE

Account Type : Property & Equipment

62102 DEPRECIATION EXPENSE - BUILDING

Account Type : Salaries & Benefits

61519 EMPLOYEE BENEFITS

61520 RETIREMENT BENEFITS

65101 PHILHEALTH PREMIUM

65102 PAG-IBIG CONTRIBUTION

65103 SSS PREMIUM

65104 EMPLOYEE BENEFITS

65105 RETIREMENT BENEFITS

61711 ALLOWANCES
Account Type : Utilities

65106 ELECTRICTY EXPENSE

65107-1 TELEPHONE – LABORATORY

65107-2 TELEPHONE – ADMINISTRATIVE OFFICE

65107-3 TELEPHONE – INFORMATION CENTER

65107-4 TELEPHONE - BUSINESS OFFICE

65107 TELEPHONE EXPENSE

65107-5 CELLULAR PHONE - GLOBE

65110 CELLPHONE GLOBE

63110-18 CELLPHONE GLOBE - SURGERY UNIT

65108 WATER

65109 CABLE TV EXPENSE

Account Type : Operating Expense

66127 LEGAL CONSULTATION

66126 AUDIT & BOOKKEEPING

61801 NIGHT DIFFERENTIAL

Account Type : Repairs & Maintenance

63203 REPAIR & MAINTAINANCE- OF&F

63218 REPAIR & MAINTAINANCE - OFFICE EQUIPMENT

63102 REPAIR & MAINTAINANCE- BUILDING

63103 REPAIR & MAINTAINANCE- MEI

63217 REPAIR & MAINTAINANCE- INFORMATION TECHNOLOGY EQUIPMENT

63219 REPAIR & MAINTAINANCE- VEHICLE

63220 REPAIR & MAINTAINANCE- BUILDING IMPROVEMENTS

63231 REPAIR & MAINTAINANCE - GENERAL EQUIPMENT

 63232 REPAIR & MAINTAINANCE - LABORATORY EQUIPMENT

Account Type : Other Operating Expense

66101 RENTAL EXPENSE

66102 TAXES AND LICENSES

66103 REPRESENTATION

66104 TRANSPORTATION

66105 DONATIONS

66106 SECURITY SERVICES

66107 INSURANCE EXPENSE

66108 LAUNDRY SERVICES

66109 POSTAGE AND TELEGRAM

66110 BOOKS, PERIODICALS & MAGAZINES

66111 ADVERTISING AND PROMOTIONS

66112 PHOTOCOPYING

66113 NOTARIAL EXPENSE

66114 AMORTIZATION EXPENSE - ORGANIZATION COST

66115 MEMBERSHIP FEES AND DUES

66116 FREIGHT IN

66117 MISCELLANEOUS EXPENSE

66118 GASOLINE, FUEL and OIL EXPENSE

66119 SANITARY EXPENSES

66120 JANITORIAL SERVICE FEE

66121 MAINTENANCE FEE

66122 AFFILIATION FEES

66123 INTEREST EXPENSE

 66131 LIQUIFIED PETROLEUM GAS

66133 ROYALTY EXPENSE

66141 LEASE EXPENSE

69101 HEARING AID EXPENSE

Account Type : Other Income

42120 ROYALTY INCOME

63180 CONSTRUCTION – BUILDING EXPANSION

Account Type : 13th Month Pay

61301 13TH MONTH PAY

Account Type : Ancillary Services Discount

42218 VAT EXCEMPT

Account Type : Basic Salary

61101 BASIC SALARIES

Account Type : Depreciation Expense

62103 DEPRECIATION EXPENSE- MEI

62203 DEPRECIATION EXPENSE - OF&F

62232 DEPRECIATION EXPENSE - LABORATORY EQUIPMENT

Account Type : Honorarium

61401 HONORARIUM

Account Type : Meal Allowance

61501 MEAL ALLOWANCE

Account Type : Non Current Assets

62217 DEPRECIATION EXPENSE - INFORMATION TECHNOLOGY EQUIPMENT

62218 DEPRECIATION EXPENSE - OFFICE EQUIPMENT

 62219 DEPRECIATION EXPENSE - VEHICLE

62220 DEPRECIATION EXPENSE - BUILDING IMPROVEMENTS

Account Type : Other Miscellaneous Expense

66124 PATRONAGE FEE

67110 MEALS - B.O.D.

67101 VOLUNTEERS ALLOWANCE

67102 EMPLOYEES UNIFORM

67103 DRUGS AND MEDICINES

67104 MEDICAL SUPPLIES

67105 BLOOD PURCHASES

67106 OXYGEN AND MEDICAL GASES

67107 BANK CHARGES

67108 ACCREDITATION FEE

67109 CONSTRUCTION - BUILDING EXPANSION

66125 SENT OUT REFERAL FEE

68101 PHILHEALTH REFUND

67111 MANCOM AND OTHER MEETINGS

69200 LITIGATION EXPENSE

Account Type : Overtime Pay

61201 OVERTIME PAY

Account Type : Supplies Expense

63320 SUPPLIES EXPENSE

Account Type : Training and Development

61601 SEMINARS / TRAINING AND DEVELOPMENT

Liabilities & Shareholders Equity

Account Type : Loans Payable

21101 COMMERCIAL LOANS PAYABLE

22104 SHORT TERM LOAN PAYABLE

22105 LONG TERM LOAN PAYABLE

Account Type : Other Liabilities

24102 SSS PREMIUM PAYABLE

24103 SSS LOANS PAYABLE

24104 MEDICARE PREMIUN PAYABLE

24105 PHILHEALTH PREMIUM PAYABLE

24106 PAG-IBIG FUND PAYABLE

24107 PAG-IBIG LOAN PAYABLE

24109 INTEREST PAYABLE

24108 OTHER PROFESSIONAL FEES PAYABLE

24101-3 WITHHOLDING TAX PAYABLE - DOMESTIC PURCHASES

24101-1 WITHOLDING TAX PAYABLE - PROFESSIONAL FEE

24110 PARTIAL PAYMENTS

24101 WITHOLDING TAX PAYABLE

24101-5 WITHOLDING TAX PAYABLE - SALARIES

24102-1 SSS PREMIUM PAYABLE - ER

24102-2 SSS PREMIUM PAYABLE - EE

22121 SALARIES PAYABLE

24101-2 WITHOLDING TAX PAYABLE - SERVICES

24105-1 PHIC PREM. - EE PAYABLE

24105-2 PAG-IBIG FUND PAYABLE - ER

 24101-4 WITHOLDING TAX PAYABLE - CONTRACTOR

24106-1 PAG-IBIG FUND PAYABLE - ER

24106-2 PAG-IBIG FUND PAYABLE - EE

22122 ADVANCES FROM OFFICERS & EMPLOYEES

25312 UNEARNED RENT INCOME

24101-6 WITHOLDING TAX PAYABLE - RENTAL

22106 INTEREST PAYABLE

22107 INSURANCE PAUABLE

33100 INCOME SUMMARY

34101 RETAINED EARNINGS

Account Type : Accounts Payable

22102 ACCOUNTS PAYABLE - PROFESSIONAL FEES

22103 ACCOUNTS PAYABLE TO SUPPLIER

22120 ACCOUNTS PAYABLE - OTHERS

27777 VALUE ADDED TAX

22108 ACCOUNTS PAYABLE - CASHIER

22109 ACCOUNTS PAYABLE - ROD

Account Type : Capital Share

31101 COMMON SHARES

31102 PREFERRED SHARES

31103 TREASURY SHARES

31104 ADDITIONAL PAID-IN CAPITAL

31105 DEPOSIT ON FUTURE SUBSCRIPTION

Account Type : Dividends

 32100 DIVIDENDS

Account Type : Notes Payable

23101 NOTES PAYABLE

Operating Expense

Account Type : Utilities

66904 TRAVELING EXPENSES

Account Type : Operating Expense

66128 PROFESSIONAL FEE - R.O.D.

61902 INCENTIVE LEAVE

61901 HOLIDAY PAY

Account Type : Other Operating Expense

66130 DIETARY EXPENSE

66132 HOTEL & ACCOMODATION

13222 ACCUM. DEPRECIATION - INFORMATION TECHNOLOGY EQUIPMENT

13223 ACCUM. DEPRECIATION - VEHICLE

Account Type : Accumulated Depreciation

13224 ACCUM. DEPRECIATION - BUILDING IMPROVEMENTS

Account Type : Investment

15101 INVESTMENTS