HFMA's Introduction to Hospital Accounting / Edition 5

HFMA's Introduction to Hospital Accounting / Edition 5

by Michael Nowicki
Pub. Date:
Health Administration Press


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HFMA's Introduction to Hospital Accounting / Edition 5

This book introduces the accounting and financial reporting issues of hospitals and other healthcare entities. It explains the basic accounting concepts and discusses how to develop internal financial reports. It also includes information on analyzing and interpreting financial statements. The book is written in a straightforward style that is ideal for students or professionals with no previous accounting experience. This new edition has been streamlined to provide a more practical and focused discussion of healthcare accounting. This edition also includes a new chart of accounts, a glossary of accounting terms, and new material on the balance sheet and statement of operations.

Product Details

ISBN-13: 9781567934366
Publisher: Health Administration Press
Publication date: 06/28/2006
Pages: 470
Product dimensions: 7.00(w) x 10.00(h) x 1.00(d)

Table of Contents

Foreword xiii

Preface xv

Acknowledgments xvii

1 Nature and Function of Hospital Accounting 1

2 Analysis of Business Transactions 31

3 Journal, Ledger, and Trial Balance 51

4 Worksheets, Financial Statements, and Closing Entries 77

5 Prepaid and Accrued Expenses 95

6 Deferred and Accrued Revenues 113

7 Depreciation and Revenue Deductions 125

8 Accounting Cycle Summary 143

9 Development of Interim Financial Statements 165

10 Expansion of the Chart of Accounts 185

11 Special Journals and Ledgers 199

12 Revenues, Receivables, and Cash Receipts 219

13 Payroll Accounting Procedures 237

14 Expenses, Payables, and Disbursements 253

15 Principles of Fund Accounting 273

16 Quick Assets 285

17 Inventories and Current Liabilities 319

18 Plant Assets and Depreciation 341

19 Long-Term Investments 359

20 Long-Term Liabilities 377

21 Statement of Cash Flows 397

22 Analysis and Interpretation of Financial Statements 419

Appendix A 447

Appendix B 449

Glossary 451

Index 461

About the Author 469

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