Status: Planned
Context: The current Chart of Accounts extends the Standard ERPNext template (80+ accounts). Most of these (manufacturing, trading, stock) are irrelevant for a medical clinic. We need a minimal ~38-account COA from scratch.
Build a from-scratch minimal COA with only clinic-relevant accounts (~38), registered as a new template "UK Healthcare Clinic (Minimal)".
Assets (1000-1999)
| # | Account | Parent | Type |
|---|---|---|---|
| 1010 | Clinic Till / Cash on Hand | Cash In Hand | Cash |
| 1020 | Business Current Account | Bank Accounts | Bank |
| 1030 | Stripe Clearing Account | Bank Accounts | Bank |
| 1070 | Debtors | Accounts Receivable | Receivable |
| 1120 | Accounts Receivable - Patients | Accounts Receivable | Receivable |
| 1130 | Accounts Receivable - Insurers | Accounts Receivable | Receivable |
| 1140 | Accounts Receivable - Corporate Memberships | Accounts Receivable | Receivable |
| 1420 | Medical Supplies Stock | Stock Assets | Stock |
| 1520 | Medical Equipment | Fixed Assets | Fixed Asset |
| 1530 | Computer & IT Hardware | Fixed Assets | Fixed Asset |
| 1550 | Accum. Deprec. - Medical Equipment | Fixed Assets | Accumulated Depreciation |
| 1560 | Accum. Deprec. - IT Hardware | Fixed Assets | Accumulated Depreciation |
Liabilities (2000-2999)
| # | Account | Parent | Type |
|---|---|---|---|
| 2010 | Patient Deposits / Prepaid Fees | Current Liabilities | — |
| 2020 | Wages Payable | Current Liabilities | Payable |
| 2030 | Pension Liabilities | Current Liabilities | — |
| 2100 | Creditors | Accounts Payable | Payable |
| 2130 | PAYE & NI Payable | Duties and Taxes | Tax |
| 2200 | VAT | Duties and Taxes | Tax |
Equity (3000-3999)
| # | Account | Parent | Type |
|---|---|---|---|
| 3100 | Capital Stock | Equity | Equity |
| 3400 | Retained Earnings | Equity | Equity |
Income (4000-4999)
| # | Account | Parent | Type |
|---|---|---|---|
| 4010 | Fee Income - Private Consultations | Direct Income | — |
| 4020 | Fee Income - Medical Insurance | Direct Income | — |
| 4030 | Fee Income - Occupational / Corporate Health | Direct Income | — |
| 4040 | Prescribing & Dispensing Income | Direct Income | — |
| 4050 | Missed Appointment / Cancellation Fees | Direct Income | — |
Direct Costs (5000-5999)
| # | Account | Parent | Type |
|---|---|---|---|
| 5010 | Private Lab Analysis Fees | Direct Expenses | — |
| 5020 | Medical Consumables Expensed | Direct Expenses | — |
| 5030 | Clinician Commissions / Associate Fees | Direct Expenses | — |
Operating Expenses (6000-7999)
| # | Account | Parent | Type |
|---|---|---|---|
| 6010 | Clinical Waste Disposal | Indirect Expenses | — |
| 6020 | Software Licenses & Subscriptions | Indirect Expenses | — |
| 6030 | Medical Professional Indemnity | Indirect Expenses | — |
| 6040 | CQC Registration & Professional Fees | Indirect Expenses | — |
| 6050 | Equipment Calibration & Testing | Indirect Expenses | — |
| 6100 | Staff Salaries | Indirect Expenses | — |
| 6510 | Employer National Insurance | Indirect Expenses | — |
| 6520 | Employer Pension Contributions | Indirect Expenses | — |
| 6530 | Staff Training & Mandatory Compliance | Indirect Expenses | — |
| 7000 | Rent & Rates | Indirect Expenses | — |
| 7010 | Clinic Cleaning & Sanitisation | Indirect Expenses | — |
| 7020 | Utilities (Light, Heat & Power) | Indirect Expenses | — |
| 7030 | Telephones & Broadband | Indirect Expenses | — |
| 7500 | Marketing & Patient Acquisition | Indirect Expenses | — |
| 7510 | Stripe / Card Processing Fees | Indirect Expenses | — |
| 7520 | Bank Charges | Indirect Expenses | — |
| 7800 | Depreciation | Indirect Expenses | Depreciation |
| 7900 | Round Off | Indirect Expenses | Round Off |
Total: ~38 accounts
minimal_healthcare_coa.py — Python dict with the full tree structure (root groups + leaf accounts), using numbers and types correctlygb_minimal_healthcare_clinic.json for the Company creation wizardverified/ directorygunicorn_app.py — Only show accounts in the approved list (plus their parent groups)account_type to function (Receivable for Debtors, Payable for Creditors, Stock for Stock In Hand, Tax for VAT, Round Off, etc.)gunicorn_app.py already has the _patch_account_tree() function for filtering disabled accountsadd_healthcare_coa.py can be adapted to create minimal accounts instead of extending Standardbuild_uk_healthcare_coa_json.py can be adapted to generate the minimal template