Healthcare
Elective Surgery Pre-payment
Recording a cash deposit for a non-emergency or cosmetic procedure before the surgery date.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Cash | Asset (+) | 5,000.00 | - |
| Patient Deposits / Unearned Revenue | Liability (+) | - | 5,000.00 |
💡 Accountant's Note
For elective procedures, hospitals often require payment upfront. This is a liability until the surgery is performed and the clinical record is closed.
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