Download Basic Accounting in Health Exam Past Paper

Why Past Papers Matter in Basic Accounting in Health

Basic Accounting in Health does not simply test your ability to record transactions. It examines your ability to apply accounting knowledge to the operational realities of healthcare.

Past papers help you:

Understand how accounting principles apply to medical equipment, hospital supplies, and healthcare services
Practise common exam calculations like depreciation, cashbook balancing, and cost allocation
Gain confidence in preparing basic financial statements
Recognize frequently tested topics that lecturers emphasize
Experience question formats and timing similar to the real exam

Most exams in this subject combine:

Short structured questions
Practical bookkeeping problems
Case-study questions based on health facilities
Essay questions on financial management in healthcare

Studying past papers helps you anticipate these formats and prepare accordingly.

Basic-Accounting-in-Health-Exam-Past-Paper-Mpya-News

FLQ Section: Frequentlylikely Questions in Basic Accounting in Health

These FLQs reflect common topics that appear repeatedly in health accounting exams across universities and training institutions. They are not copied from any specific paper but are representative of the typical examination style.

FLQ 1: “Record the following transactions for a health centre and prepare a trial balance.”

This is a fundamental exam question. Transactions may include:

Purchase of medical supplies
Patient fee collection
Payment of nurse salaries
Purchase of equipment
Utility expenses

How to answer:
Record each transaction → post debits and credits → prepare a clean trial balance.

FLQ 2: “Explain how depreciation is applied to hospital equipment.”

Healthcare assets like X-ray machines, ambulances, and lab equipment depreciate over time.

How to answer:
Define depreciation → give methods (straight-line, reducing balance) → show a simple calculation → explain impact on financial statements.

FLQ 3: “Discuss the importance of cost allocation in a hospital setting.”

Hospitals have many cost centres: wards, theatres, labs, pharmacies.

How to answer:
Explain cost centres → discuss allocation bases → show why accurate costing influences service pricing and budgeting.

FLQ 4: “Prepare an Income Statement and Balance Sheet for a clinic using given data.”

Students are expected to classify revenues, expenses, assets, and liabilities correctly.

How to answer:
Organize data → compute profit or loss → prepare balance sheet → ensure totals balance.

FLQ 5: “Describe the challenges of accounting in healthcare facilities.”

Common challenges include:

Uncollected patient fees
High cost of medical equipment
Inventory management of drugs
Government funding delays

How to answer:
List challenges → explain their impact → suggest controls or solutions.

How to Use Past Papers Effectively

✔ 1. Practise under timed conditions

Simulate exam pressure. Time yourself while answering full papers.

✔ 2. Understand, don’t memorize

Exams test comprehension and application, not memorized definitions.

✔ 3. Review marking schemes

If available, marking schemes help identify what examiners reward: clarity, accuracy, correct formats, and neat presentation.

✔ 4. Create templates for common formats

Get comfortable preparing:

Trial balances
Ledger accounts
Income statements
Balance sheets

These templates help you solve exam questions faster.

✔ 5. Analyse patterns across past papers

You’ll notice recurring themes like depreciation, cost allocation, cashbook preparation, and financial reporting.

Download Link