In this article
Every transaction in Medivana that involves money immediately creates a double-entry journal entry. You do not need to re-enter anything from the cashier, pharmacy, or warehouse.
Principles
- Balanced: every journal entry has debits = credits; the database rejects unbalanced entries.
- Cannot be changed once posted: corrections use reversing entries, so the audit trail is complete.
- Linked to the source document: every entry stores the type and number of its source document (invoice, payment, dispensing, goods receipt, claim, payroll). From a report you can trace a figure → general ledger → journal entry → document.
- No duplicates: one source document creates only one journal entry per event, even if the system retries.
- Per branch, clinic unit, and doctor: journal lines carry the branch and (where relevant) the clinic unit, doctor, and party (patient, payer, supplier, employee).
Events and journal entries
| Event | Journal entry |
|---|---|
| Patient invoice finalized | Dr Receivables (patient/BPJS/insurance/corporate) · Cr Revenue per service |
| Patient payment | Dr Cash/Bank/Cash in transit · Cr Patient receivables |
| Medication dispensed | Dr COGS · Cr Inventory (weighted average) |
| Deposit / prepaid package | Dr Cash · Cr Deposits / Unearned revenue; recognized per session |
| BPJS claim submitted / paid / rejected | Dr BPJS receivables · Cr Revenue / Dr Bank · Cr Receivables / Dr Claim adjustments · Cr Receivables |
| BPJS capitation | Dr Bank · Cr Capitation revenue |
| Drug purchase on credit | Dr Inventory (+ input VAT if PKP, a VAT-registered business) · Cr Trade payables |
| Supplier payment | Dr Trade payables · Cr Bank |
| Doctor fees | Dr Doctor fees expense · Cr Doctor fees payable; PPh 21 income tax withheld on payment |
| Payroll | Dr Salaries expense · Cr Bank, PPh 21 payable, BPJS contributions payable |
| Depreciation | Dr Depreciation expense · Cr Accumulated depreciation |
| Expired medication destroyed | Dr Inventory losses · Cr Inventory |
| Void/return | Automatic reversing entry |
Changing the rules
Accountants with the "Manage COA and posting rules" permission can change the target accounts per event. A change creates a new rule version that applies to later transactions; existing journal entries do not change.