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Accounting entry passed in books

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21 June 2021 Cash bill for covid-19 patient
Disinfection charges rs:400/-
Medical personnel rs:3400/-
Ppe kit rs:500/-
Medicines rs:3500/-
Lab charges rs:800/-
Food charges rs:400/-
Total amount rs:9000/-
Question:

How to accounting entry passed in books

21 June 2021 If provided to an employee, you may debit to staff welfare.

21 June 2021 a doctor running a private hospital covid 19 treated in hospital.patients fees collections charges mentioned above. accounting entry passed in hospital books account




26 June 2021 Single entry
Cash A/c Dr. 9,000
To Revenue from healthcare services 9,000
But if medicine stock are separately maintained by the hospitals, you can bifurcate medicine charges-
Cash A/c Dr. 9000
To Revenue from healthcare services 5500
To Medicines ( with the quantity) 3500



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