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Lecture Accounting for Governmental & nonprofit entities (16/e): Chapter 16 - Jacqueline, Suzanne, Earl

Chapter 16 - Accounting for health care organizations. After studying Chapter 16, you should be able to: Identify different organizational forms and the related authoritative accounting literature for health care organizations, describe financial reporting for health care organizations, explain unique accounting and measurement issues in health care organizations. | Accounting for Health Care Organizations Chapter 16 Learning Objectives After studying Chapter 16, you should be able to: Identify different organizational forms and the related authoritative accounting literature for health care organizations Describe financial reporting for health care organizations Explain unique accounting and measurement issues in health care organizations Journalize transactions and prepare the basic financial statements for not-for-profit and governmental health care organizations Learning Objectives (Cont’d) 1 Learning Objectives (Cont’d) Describe other accounting issues in the health care industry: Legislation Auditing Taxation and regulation Prepaid health care services Continuing care retirement communities Explain financial and operational analysis of health care organizations Health Care Organizations, Such as Hospitals, can be Structured as For-Profit: Investor- Owned Not-for-Profit: Business Oriented Not-for-Profit: Governmental 1 Health Care Organizations (HCOs)— Types of Services Clinics and individual or group practices Continuing care retirement communities (CCRCs) Health maintenance organizations (HMOs) Home health agencies Hospitals Nursing homes Rehabilitation centers Integrated systems that include one or more of the above entity types 1 GAAP for a HCO Depends Upon Its Organizational Structure For-Profit: Investor-owned Not-for-Profit: Business Oriented Not-for-Profit: Governmental Business-type FASB Codification GASB Codification AICPA Audit and Accounting Guide Health Care Entities Terminology in Remainder of Slides In the remainder of the slides the term: Not-for-profit refers to a nongovernmental not-for-profit HCO Governmental is used to refer to a governmental business-type not-for-profit HCO Financial Statements for HCOs Not-for-profit (NFP) and for-profit organizations Balance sheet or statement of financial position (see Ill. 16-3) Statement of operations (see Ill. 16-4) Statement of . | Accounting for Health Care Organizations Chapter 16 Learning Objectives After studying Chapter 16, you should be able to: Identify different organizational forms and the related authoritative accounting literature for health care organizations Describe financial reporting for health care organizations Explain unique accounting and measurement issues in health care organizations Journalize transactions and prepare the basic financial statements for not-for-profit and governmental health care organizations Learning Objectives (Cont’d) 1 Learning Objectives (Cont’d) Describe other accounting issues in the health care industry: Legislation Auditing Taxation and regulation Prepaid health care services Continuing care retirement communities Explain financial and operational analysis of health care organizations Health Care Organizations, Such as Hospitals, can be Structured as For-Profit: Investor- Owned Not-for-Profit: Business Oriented Not-for-Profit: Governmental