---
title: "Accounts Master"
description: "How to set up and manage your chart of accounts in NICE HMS — define account entities (OPD, IPD, CASH, BANK, etc.) used as debit/credit sides in financial vouchers."
date: 2026-07-19
lastModified: 2026-07-24
category: "billing"
author: "Dr. Umesh Bilagi"
beta: false
---

## Overview

The Accounts Master is your chart of accounts — it defines the entities that appear as debit (Dr) and credit (Cr) sides in every voucher (invoice, receipt, payment, contra, etc.). Each account represents a revenue stream, payment method, or payable entity.

Billable items (consultations, medicines, lab tests, procedures, etc.) are configured separately under **Item Masters**. See [Item Management](/docs/item-management).

## Account Types

NICE HMS supports these account types:

| Type | Purpose |
|------|---------|
| **OPD** | Outpatient department revenue |
| **IPD** | Inpatient department revenue |
| **LAB** | Laboratory/diagnostic revenue |
| **PHARMACY** | Pharmacy sales revenue |
| **PATIENT** | Patient accounts (credit customers, corporate/TPA billing) |
| **PAYOR** | TPA/insurance payer accounts |
| **CASH** | Cash-in-hand accounts |
| **BANK** | Bank accounts |
| **DIGITAL** | Digital payment accounts (UPI, card, etc.) |
| **VENDOR** | Supplier/vendor accounts for purchases |
| **CONSIGNEE** | Consignment-based stock accounts |
| **HOSPITAL** | Internal hospital expense/revenue |
| **DOCTOR_PAYMENT** | Doctor payment/commission accounts |
| **STORE** | Inventory/store accounts |

## Adding an Account

1. Go to **Admin Dashboard > Account Master > Create**.
2. Fill in:

| Field | Required | Description |
|-------|----------|-------------|
| **Account Type** | Yes | OPD, IPD, LAB, PHARMACY, PATIENT, PAYOR, CASH, BANK, DIGITAL, VENDOR, CONSIGNEE, HOSPITAL, DOCTOR_PAYMENT, or STORE |
| **Tariff Name** | Only for PAYOR | Links the payer account to a tariff/rate card |
| **Name** | Yes | Account display name, e.g., "Consultation Fee - General" |
| **Phone** | Yes | Contact number for the account |
| **Address** | Yes | Physical or billing address |
| **State** | Yes | State for tax jurisdiction |
| **Opening Balance** | Auto | Display-only — system-calculated from voucher history |
| **isActive** | Yes | Uncheck to deactivate; inactive accounts don't appear in dropdowns |
| **GST number** | No | GSTIN for the account entity |
| **PAN number** | No | PAN for the account entity |

3. Submit the form. The account is now available in debit/credit dropdowns across vouchers.

## Using Accounts in Vouchers

Once created, accounts appear in the Dr (debit) and Cr (credit) dropdowns when creating vouchers (invoices, receipts, payments, contra entries, etc.). The account type determines which side of a voucher it can appear on:

| Voucher Type | Dr Account (Debit) | Cr Account (Credit) |
|-------------|-------------------|---------------------|
| Invoice | PATIENT, PAYOR | OPD, IPD, LAB, PHARMACY |
| Receipt | CASH, BANK, DIGITAL | PATIENT, PAYOR |
| Payment | VENDOR, DOCTOR_PAYMENT | CASH, BANK, DIGITAL |
| Contra | CASH, BANK | CASH, BANK, DIGITAL |
| Purchase | STORE, HOSPITAL | VENDOR |

Items (medicines, lab tests, procedures, etc.) are added to vouchers from the **Item Masters** — they are managed separately from accounts. See [Item Management](/docs/item-management).

## Common Account Structures

### Clinic Setup
- Consultation Fee - General
- Consultation Fee - Specialist
- Pharmacy Sales
- Lab Test Revenue
- Miscellaneous Income

### Hospital Setup
- Room Charge - General Ward
- Room Charge - Private
- Room Charge - ICU
- Consultation Fee - OPD
- Consultation Fee - IPD Visit
- Pharmacy Revenue
- Lab Revenue
- Radiology Revenue
- Procedure Charges (OT, Dressings, etc.)
- Miscellaneous Income

## FAQ

**Q: Can I import accounts from my old system?**
A: Yes. Contact support for data migration — we can bulk-import your chart of accounts during implementation.

**Q: Can accounts be deactivated instead of deleted?**
A: Yes. Set "Is Active" to No. The account remains in historical transactions but won't appear for new bills.

**Q: How do GST rates work across states?**
A: Tax is applied based on the organization's state code (configured in Organization Settings) and the tax type assigned to each item.