Suggestion on Chart of Accounts for a Hospital

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Hello all
I just need your expert opinion on a structure of charts of accounts .
I am making a new chart of accounts for a hospital which has many departments like OPD, IPD, radiology, Lab, Pharmacy and others. I am stuck with two structures of chart of accounts. Can you review the following and give me suggustion about the best structure.

For expenses structure
1. xxxx-DD
Expense Account-Department
For example Supplies expense---Laboratory supplies expense
Salaries exp --------Laboratory salary expense
2. DD-xxxx
Department-expense account
for example, Laboratory Expense----supplies expense
Laboratory expense----salaries expense
 

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