Clinic Chart of Accounts
Total GL Accounts
29
7 locked Control Accounts
Net Assets (1000s)
EGP 19,059,992.60
Net of 1590 Accum. Depr.
Total Liabilities (2000s)
EGP 4,877,002.60
AP, Deferred Packages, Wallets & Loans
Posted Revenue (4000s)
EGP 1,028,590
Consults, Laser, Injectables & Retail
1000 · Assets
1000–1999EGP 19,059,992.60
| Code | Account | Normal | Opening | Posted Debit | Posted Credit | Derived Balance |
|---|---|---|---|---|---|---|
| 1110 | Branch Cash Drawers & Safes | debit | EGP 145,000 | EGP 248,400 | — | EGP 393,400 |
| 1120 | CIB & QNB Corporate Bank Accounts | debit | EGP 2,480,000 | EGP 920,000 | EGP 249,000 | EGP 3,151,000 |
| 1130 | Card Terminal (Visa/MC) ClearingControl | debit | EGP 68,500 | — | — | EGP 68,500 |
| 1140 | InstaPay Clearing AccountControl | debit | EGP 42,300 | EGP 3,292.60 | — | EGP 45,592.60 |
| 1210 | Patient Accounts Receivable (Control)Control | debit | EGP 18,500 | — | — | EGP 18,500 |
| 1310 | Medical & Retail Inventory AssetControl | debit | EGP 985,000 | — | EGP 142,000 | EGP 843,000 |
| 1510 | Medical Laser & Aesthetic Devices (Cost) | debit | EGP 17,180,000 | — | — | EGP 17,180,000 |
| 1590 | Accumulated Depreciation — Medical DevicesContra-Asset | credit | EGP 2,640,000 | — | — | EGP 2,640,000 |
2000 · Liabilities
2000–2999EGP 4,877,002.60
| Code | Account | Normal | Opening | Posted Debit | Posted Credit | Derived Balance |
|---|---|---|---|---|---|---|
| 2110 | Suppliers Accounts Payable (Control)Control | credit | EGP 382,600 | — | — | EGP 382,600 |
| 2150 | Partner Doctors Revenue-Share Payable | credit | EGP 233,100 | — | — | EGP 233,100 |
| 2210 | Deferred Package Revenue (Unearned Sessions)Control | credit | EGP 412,000 | — | — | EGP 412,000 |
| 2220 | Client Wallet & Gift Card LiabilityControl | credit | EGP 128,000 | EGP 800 | — | EGP 127,200 |
| 2310 | VAT Output Payable (14% ETA) | credit | EGP 164,000 | — | EGP 143,902.60 | EGP 307,902.60 |
| 2320 | Withholding Tax Payable (1% WHT) | credit | EGP 14,200 | — | — | EGP 14,200 |
| 2410 | Equipment Lease & Bank Loan Facility | credit | EGP 3,400,000 | — | — | EGP 3,400,000 |
3000 · Equity
3000–3999EGP 13,541,700
| Code | Account | Normal | Opening | Posted Debit | Posted Credit | Derived Balance |
|---|---|---|---|---|---|---|
| 3110 | Shareholders Paid-In Capital | credit | EGP 12,000,000 | — | — | EGP 12,000,000 |
| 3210 | Retained Earnings | credit | EGP 1,541,700 | — | — | EGP 1,541,700 |
4000 · Clinic & Retail Revenue
4000–4999EGP 1,028,590
| Code | Account | Normal | Opening | Posted Debit | Posted Credit | Derived Balance |
|---|---|---|---|---|---|---|
| 4110 | Consultations Medical Revenue | credit | EGP 0 | — | — | EGP 0 |
| 4120 | Laser & Energy Treatments Revenue | credit | EGP 0 | — | EGP 462,610 | EGP 462,610 |
| 4130 | Injectables (Botox, Fillers, PRP) Revenue | credit | EGP 0 | — | EGP 410,000 | EGP 410,000 |
| 4140 | Skincare Retail & Pharmacy Dispensing Revenue | credit | EGP 0 | — | EGP 155,980 | EGP 155,980 |
5000 · Cost of Treatments & Goods Sold
5000–5999EGP 142,000
| Code | Account | Normal | Opening | Posted Debit | Posted Credit | Derived Balance |
|---|---|---|---|---|---|---|
| 5110 | COGS — Injectables & Medical Consumables | debit | EGP 0 | EGP 142,000 | — | EGP 142,000 |
| 5120 | COGS — Retail Skincare & Dispensed Rx | debit | EGP 0 | — | — | EGP 0 |
6000 · Operating Expenses
6000–6999EGP 249,000
| Code | Account | Normal | Opening | Posted Debit | Posted Credit | Derived Balance |
|---|---|---|---|---|---|---|
| 6110 | Medical & Admin Salaries Expense | debit | EGP 0 | — | — | EGP 0 |
| 6120 | Doctors Commissions & Partner Share Expense | debit | EGP 0 | — | — | EGP 0 |
| 6210 | Clinic Branches Rent & Mall Service Charges | debit | EGP 0 | EGP 185,000 | — | EGP 185,000 |
| 6230 | Digital Marketing & Influencer Campaigns | debit | EGP 0 | EGP 64,000 | — | EGP 64,000 |
| 6250 | POS Card MDR & Banking Fees | debit | EGP 0 | — | — | EGP 0 |
| 6280 | Depreciation Expense — Clinic Equipment | debit | EGP 0 | — | — | EGP 0 |