Every new organization receives a clinic chart of accounts (COA) template based on SAK EMKM/SAK EP (the Indonesian financial accounting standards for micro, small, and medium entities and for private entities), reviewed by accountants. You can add accounts as needed.
Structure
Account names in Medivana follow your organization's chart of accounts; the English names below are descriptive translations.
| Code | Group | Examples |
|---|---|---|
| 1xxx | Assets | 1101 Cashier cash, 1111 Operating bank, 1121–1124 Receivables – patients/BPJS/insurance/corporate, 1131 Drug inventory, 1203 Medical equipment |
| 2xxx | Liabilities | 2101 Trade payables – suppliers, 2102 Doctor fees payable, 2111 PPh 21 income tax payable, 2121 Patient deposits, 2122 Unearned revenue (packages) |
| 3xxx | Equity | 3101 Paid-in capital, 3201 Retained earnings, 3901 Opening balance equity |
| 4xxx | Revenue | 4101 Consultation fees, 4102 Procedures, 4103 Drugs and medical consumables, 4108 BPJS capitation, 4901 Sales discounts |
| 5xxx | Cost of goods sold | 5101 COGS – drugs and medical consumables |
| 6xxx | Operating expenses | 6101 Salaries, 6102 Doctor fees, 6301 Depreciation, 6401 Inventory losses |
| 7xxx | Other income and expenses | 7101 Interest income, 7202 Miscellaneous expenses |
Rules
- Header accounts (for example 1100 Current assets) are only for grouping and cannot be posted to.
- System accounts are used by the posting rules and cannot be deleted; you can rename or deactivate accounts you do not use.
- Account codes are unique, numeric, and 4–8 digits long.
- Every account has a cash flow classification (cash, operating, investing, financing) for the cash flow report.