According to the World Health Organization, the health systems of the countries should be designed in a way to provide the necessary quality of health services to everyone, this service should be effective, affordable and socially accepted‡. It is obvious that one of the most important factors in the success of the organizations is the existence of an effective accounting system and the quality of the financial information produced, as well as accounting executions in the health system are essential for the operability of the system. What is expected from the healthcare organization manager is to ensure that the health services listed in the form of human resources management, financial management, cost accounting, strategic planning and decision making are coordinated and that the health business is managed effectively. In this study, accounting from the aforementioned functions has been discussed, and it is aimed to explain medical accounting, which is a concept that comes to the forefront when it comes to accounting in healthcare organizations, and to reveal its place in the accounting system in healthcare organizations. From this viewpoint, the concept of medical accounting has been clarified based on its definition, functions, distinction in terms of public and private sectors, and it is aimed to contribute the limited studies in the literature about medical accounting which is a rising concept.