MASSACHUSETTS GENERAL HOSPITAL P 15.6

DEPARTMENT OF PHARMACY

OPERATIONS MANUAL

SECTION: Professional TOPIC: 15.0 Budget
SUBTOPIC: 15.6 Chart of Accounts MATERIALS: List of Chart of Accounts, example of printout
TRAINING: Classroom DATE: PREPARED BY: M. Kaplan
REV: 11/92,8/00


The Chart of Accounts consists of the following eight sections:

General Ledger Account:

1 - Revenue

2 - salaries

3 - Suplies and other expenses

EXAMPLES:

1-182-000 - Pharmacy Inventory

3-912-900 - Issues from Pharmacy Inventory

4-530000-7734 - Income from patient medications

912-901 -C.C.- Pharmacy Issues to Cost Center

881000-7734 - Salaries and Wages from C.C. 7734

881100-7734 - Overtime

881600-7734 - On-Call wages

881800-7734 - Shift Differential

930100-7734 - Printing supplies and Office supplies

p15cha 11/17/92

9/7/00