Electronic device machine

As the amount received through EDC Mchine is the income of hospital. So simply pass a sale voucher for it as Below:

HDFC Bank                   Dr.              980

EDC Machine Charges   Dr.                20

      To Sales                                           1000

Hence there is no need to open an EDC Machine Account. "Instead of EDC Machine Charges, it may be booked as Bank Charges but it is the better thing to evaluate the expenses incurred on "EDC Machine", to tranfer the charges in a separate Account. 

And for hospital Plastic Tray and Blankets are the consumables Item.

So you should book the Expenses as Consumables in Indirect Expenses.

thanks a lot