Medical Practice Insurance Payments

New Bookkeeper here. I recently onboarded a client who has a medical practice that she started in February 2025. She had no bookkeeping system before she became my client so we are starting from the beginning. Should a medical practice dealing with insurance reimbursements be on accrual basis?

First problem, she has intermingled business and personal finances. Currently both bank accounts are linked on QBO. I now know that her personal account should not be linked to QBO and anything she paid for out of personal account should be categorized as owner contribution and expensed to the appropriate account. I have bank statements through September and am asking for read only access to both of her accounts. I also understand that I am going to have to make Journal Entries for all of these expenses. Since I will have both bank statements and read only access, I should be disconnecting the personal bank account and making the journal entries from the statements, correct?

Second problem, since she did not have a bookkeeping system until October, I see all of the medical insurance reimbursements that came through her business bank account. I do not have access to her EMR platform yet but she said she will give me that access. Once I get it, am I to understand that I have to run a monthly report and categorize those deposits on her bank statements as equity in an A/R account, correct? Am I also creating sales receipts or invoices for all these deposits so that they can be matched and reconciled in the bank feed?

This client's finances are a mess. Can't really classify it as a clean up, just starting from the beginning of practice's existence. Does anyone out there also have a template for a medical practices Chart of Accounts?