---
title: "Accounts Master"
description: "How to set up and manage your chart of accounts in NICE HMS — define account types, configure billable items, and set pricing and tax rates."
date: 2026-07-19
lastModified: 2026-07-19
category: "billing"
author: "Dr. Umesh Bilagi"
beta: true
---

## Overview

The Accounts Master is your chart of accounts — it defines the structure of all financial transactions in NICE HMS. Every billable item (consultation, procedure, medicine, lab test, room charge) is configured here with its pricing and tax settings.

## Account Types

NICE HMS supports these account types:

| Type | Purpose |
|------|---------|
| **Income** | Revenue accounts — consultation fees, room charges, lab revenue, pharmacy revenue |
| **Expense** | Cost accounts — salaries, supplies, utilities, maintenance |
| **Asset** | Bank accounts, cash accounts, fixed assets |
| **Liability** | Loans, payables, TPA/insurance payables |
| **Patient/Payor** | Patient accounts (for credit customers or corporate/TPA billing) |

## Adding an Account

1. Go to **Admin > Accounts Master**.
2. Click **New Account**.
3. Fill in:

| Field | Description |
|-------|------------|
| **Account Name** | e.g., "Consultation Fee - General", "Room Charge - Private" |
| **Account Type** | Income, Expense, Asset, Liability, or Patient/Payor |
| **Account Number** | Optional — for bank accounts |
| **IFSC** | For bank accounts |
| **Bank Name** | For bank accounts |
| **Opening Balance** | Starting balance (for asset/liability accounts) |
| **Is Active** | Yes/No — inactive accounts don't appear in dropdowns |

4. Link the account to items for billing. See [Item Management](/docs/item-management).

## Configuring Billable Items

For accounts used in billing (Income type), configure items with pricing:

1. Open the account.
2. Under **Items**, add the services/products billed under this account.
3. For each item, set:
   - Item name (e.g., "General OPD Consultation")
   - Unit price
   - Tax type (IGST, CGST+SGST, CST)
   - Tax percentage

## 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.