Accounting system in private hospital / Yusof Ismail

This study examines the accounting systems in a daily operation of a specialist center and also highlights any problems or weaknesses relating to the accounting systems and controls in certain areas. Data were collected mainly through the open discussion with the administrator and the accountant of a specialist center and also from the secondary sources. Through the discussions, it was found that in many ways, the accounting systems and controls that operate in health care institution are the same as those in other industries. However, there are certain procedures and systems which differentiate the health care institution from the others.