Income and expenditure a/c

HELLO FRIENDS, PLS. TELL ME IN CASE OF DOCTORS INCOME AND EXPENDITURE A/C IS PREPARED BUT IF A DOCTOR OPENS A SMALL HOSPITAL AND PATIENTS ARE ADMITTED THERE. THEN IN THAT CASE WHETHER INCOME AND EXPENDITURE A/C IS PREPARED OR P/L A/C IS PREPARED.

PLS. HELP ME.

THANKS.