Medical Partnership Chart of Accounts |
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| 1010 | Cash In Bank – Checking Acct. | 6200 | Bad Debts |
| 1020 | Money Market Account | 6200.01 | Bad Debts – Partner A |
| 1100 | Accounts Receivable | 6200.02 | Bad Debts – Partner B |
| 1200 | Prepaid Expenses | 6300 | Bank Charges |
| 1700 | Medical Equipment | 6400 | Contributions |
| 1720 | Office Furniture & Equipment | 6500 | Depletion |
| 1740 | Vehicles | 6600 | Depreciation Expense |
| 1800 | Accum. Depr.- Medical Equip. | 6700 | Dues & Subscriptions |
| 1820 | Accum. Depr.- Office | 6700.01 | Dues & Subscriptions-Partner A |
| 1840 | Accum.Depr.- Vehicles | 6700.02 | Dues & Subscriptions-Partner B |
| 2100 | Accounts Payable | 6800 | Insurance – General |
| 2200 | Sales Tax Payable | 6900 | Insurance – Group |
| 2300 | Federal Withholding Tax | 6950 | Insurance – Owner |
| 2400 | State Withholding Tax | 6950.01 | Insurance – Owner – Partner A |
| 2500 | FlCA Tax Payable | 6950.02 | Insurance – Owner – Partner B |
| 2550 | State Disability Tax | 7100 | Lega l& Accounting Services |
| 2700 | Bank Loan | 7200 | Meals & Entertainment |
| 3000 | Capital – Partner A | 7200.01 | Meals & Entertainment – Partner A |
| 3050 | Capital – Partner B | 7200.02 | Meals & Entertainment-Partner B |
| 3100 | Owners Draw – Partner A | 7300 | Miscellaneous Expense |
| 3150 | Owners Draw – Partner B | 7300.01 | Miscellaneous Exp.- Partner A |
| 3200 | Retained Earnings | 7300.02 | Miscellaneous Exp.- Partner B |
| 4100 | Patient Fees | 7400 | Off ice Supplies |
| 4100.01 | Patient Fees – Partner A | 7410 | Equipment Rental |
| 4100.02 | Patient Fees – Partner B | 7420 | Laboratory Expenses |
| 4110 | Consultation Fees | 7420.01 | Laboratory Exp.- Partner A |
| 4110.01 | Consultation Fees – Partner A | 7420.02 | Laboratory Exp.- Partner B |
| 4110.02 | Consultation Fees – Partner B | 7440 | Reference Material |
| 4120 | Miscellaneous Income | 7440.01 | Reference Material – Partner A |
| 4120.01 | Miscellaneous – Partner A | 7 0.02 | Reference Material – Partner B |
| 4120.02 | Miscellaneous – Partner B | 7450 | Laundry |
| 4130 | Fee Refund | 7450.01 | Laundry – Partner A |
| 4130.01 | Fee Refund – Partner A | 7450.02 | Laundry – Partner B |
| 4130.02 | Fee Refund – Partner B | 7460 | Medical Supplies |
| 6000 | Automobile Expense | 7500 | Pension/Profit Sharing Expense |
| 6000.01 | Automobile Expense – Partner A | 7600 | Postage |
| 6000.02 | Automobile Expense – Partner B | 7700 | Rent |
| 6100 | Advertising/Marketing | 7800 | Repairs & Maintenance |
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