fbpx

Chart of Accounts: General Practitioner

You can now set up a new KashFlow account tailored for use by a General Practitioner. To do this, go to www.kashflow.com and register for a free trial, or select the option for Buy it Now.

After registering the new account and confirming your email address, you will be asked to enter the company details. Under Business Type you need to select “General Practitioner”.

Once you have completed all the detailsclick “Done” and the General Practitioner Chart of Accounts will be applied to your account.  You can view the nominal codes by going to Settings> Chart of Accounts. 

Here is a full list of the default nominal codes that make up the General Practitioner Chart of Accounts. 

0 Other 
100 GMS – Global sum 
200 PMS – Contract Payment 
300 PMS – Contract Balance Adjustment 
1000 GMS – Childhood Imms 
2100 GMS – MPIG correction factor 
3600 GMS – Seniority 
5000 GMS – Quality Access (Enh) 
5300 GMS – Flu immunisation (Enh) 
5400 GMS – Violent Patients (Enh) 
6000 GMS – Alcohol Misuse (Enh) 
6100 GMS – Anticoag. Monitoring (Enh) 
6200 GMS – IUD Services (Enh) 
6400 GMS – Drug Abuse (Enh) 
7201 GMS – Nursing Homes (Enh) 
7202 GMS – Minor Surgery (Enh) 
7203 GMS – Pertussis 
7204 GMS – Rotavirus 
7205 GMS – Shingle  Immunisation 
8801 GMS – Quality Money 
8802 GMS – Aspiration 
8803 GMS – Achievement 
9700 Forex Gains 
10500 GMS – Cost Rents Payment 
10900 GMS – PMS Clinical Waste 
11500 GMS – Trainee Expenses 
12101 GMS – Trainee Payments 
12102 GMS – Trainee Pay Superannuable 
12103 GMS – Trainee Pay Non-Superann 
12601 GMS – Dispens. Drug Pay (Non-SR) 
12602 GMS – Prescrib. Drug Pay (Non-SR) 
14501 Insurance Medicals 
14502 Insurance Reports 
14600 Crematorium Fees 
14801 DWP 
14802 Fostering Medicals 
14803 Solicitors Medicals 
14804 Solicitors Reports 
14805 Travel Vaccinations 
18300 Bank interest received 
19201 GMS – Prescribing Drugs Basic 
19202 GMS – Prescribing Drugs On-Cost 
19203 Dispensing- Drug Advance 
19204 Dispensing- Addition 
19205 Dispensing- Oxygen Rents/Fees 
19206 Dispensing- Oxygen Basic Price 
19207 Dispensing- Adjustment 
19208 Dispensing- Advance 
19209 Dispensing- Basic (Exempt) 
19210 Dispensing- Basic (Taxable) 
19211 Dispensing- Fees (Exempt) 
19212 Dispensing- Fees (Taxable) 
19213 Dispensing- Interim Payment 
19214 GMS – Dispensing Drugs 
19215 GMS – Prescribing Drugs 
19300 Private Prescriptions 
19401 GMS – Vat allowance 
19402 Dispensing – Vat allowance 
19403 NHS Prescriptions 
20001 Dispensing – Drug Recoveries 
20002 Dispensing- Advance Recovery 
20003 Dispensing- Charges Collected 
20004 Dispensing- Discount (Exempt) 
20005 Dispensing- Discount (Taxable) 
20006 Dispensing- Elastic Hosiery 
20007 Dispensing- Previous Charges 
20008 Dispensing- Adjustments 
20009 Dispensing- Previous Interim 
21001 Administered Drugs & Vaccines 
21002 Drugs – Flu 
21003 Drugs – Zopiclone 
21004 Medical Consumables 
21005 Dispensing – Drugs 
21006 Dispensing – Medical Consumables 
21201 Dr Locum 1 
21202 Dr Locum 2 
21203 Dr Locum 3 
21204 Locum Insurance 
21205 Locum Nurses 
21501 GMS – Additional Voluntary Levy 
21502 GMS – Voluntary Levy 
21503 GMS – Statutory Levy 
21504 PMS – PMS Levies 
21700 Practice Subscriptions 
22100 Medical Insurances 
22201 Contract Cleaning 
22202 Window Cleaning 
22501 PMS – Other PMS deductions 
22502 Medical Repairs & Maintenance 
23100 Rent Payment 
23201 Building Rates 
23202 Water 
23401 Electricity 
23402 Gas 
23500 Building Insurance 
23600 Building Maintenance 
23800 Security 
23900 Gardening 
24700 Salaries 
24900 Staff Training 
25100 Staff Welfare 
25301 GMS – Employees Superannuation (GPs) 
25302 GMS – AVC contributions 
25303 GMS – Employer Superannuation 
25304 PMS – Employee Superannuation 
25305 Pensions 
25401 PMS – GP Additional Benefits 
26301 Telephone Calls 
26302 Telephone Service Contract 
26401 General Stationery 
26402 Postage 
26500 Advertising 
26601 Travel 
26602 Subsistence 
26701 Fuel 
26702 Insurance 
26703 Servicing 
26704 Repairs 
26705 Other costs 
28000 Sundries 
28500 Accountancy fees 
28700 Computer Consumables 
29600 Forex  Losses 
37800 Bank charges 
37900 Credit card charges 
41300 Bank interest  
41400 Loan interest paid 
42600 Hire purchase paid 
42700 Finance lease paid 
44200 Tax paid 
47201 Dividends paid 
49933 GMS – Trainer’s Grant 
52301 Plant and machinery value brought forward 
52302 Plant and machinery cost 
52322 Plant and machinery depreciation 
52401 Fixtures and fittings value brought forward 
52402 Fixtures and fittings cost 
52422 Fixtures and fittings depreciation 
52501 Motor vehicles value brought forward 
52502 Motor vehicles cost 
52522 Motor vehicles depreciation 
52601 Computer equipment value brought forward 
52602 Computer equipment cost 
52603 Computer equipment depreciation 
58600 Trade Debtors 
61200 Prepayments 
69200 Bank Account 
73501 Output VAT 
73502 Input VAT 
73503 VAT Control Account 
73700 Trade Creditors 
75500 HMRC (Tax/NI) 
76700 Other creditors 
78500 Accruals 
90900 Hire purchase creditors 
91500 Finance lease creditors 
96801 Retained profit/Loss 
98521 Partner Monthly Drawings 
98522 Partner Additional Drawings 
98523 Partners Subscriptions 

See how KashFlow works with your business and your books