tailieunhanh - Lecture Accounting for Governmental & Nonprofit Entities (16/e): Chapter 16 - Jacqueline L. Reck, Suzanne L. Lowensohn

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 Governmental & Nonprofit Entities JACQUELINE L. RECK SUZANNE L. LOWENSOHN 17/e Copyright © 2016 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education. 1 Accounting for Health Care Organizations C H A P T E R 16 2 Learning Objectives 16-1 Identify the different organizational forms and the related authoritative accounting literature for health care organizations. 16-2 Explain unique accounting and reporting issues in health care organizations. 16-3 Journalize transactions and prepare the basic financial statements for not-for-profit and governmental health care organizations. 3 1 Learning Objectives 16-4 Describe other accounting issues in the health care industry, including legislation, auditing, taxation and regulation, prepaid health care services, and continuing care retirement communities. 16-5 Explain financial and operational analysis of health care organizations. 4 1 Classification . | Accounting for Governmental & Nonprofit Entities JACQUELINE L. RECK SUZANNE L. LOWENSOHN 17/e Copyright © 2016 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education. 1 Accounting for Health Care Organizations C H A P T E R 16 2 Learning Objectives 16-1 Identify the different organizational forms and the related authoritative accounting literature for health care organizations. 16-2 Explain unique accounting and reporting issues in health care organizations. 16-3 Journalize transactions and prepare the basic financial statements for not-for-profit and governmental health care organizations. 3 1 Learning Objectives 16-4 Describe other accounting issues in the health care industry, including legislation, auditing, taxation and regulation, prepaid health care services, and continuing care retirement communities. 16-5 Explain financial and operational analysis of health care organizations. 4 1 Classification of Health Care Organizations For-profit (defined owners) Not-for-profit (absence of defined ownership interests) Investor owned Business-oriented Sponsors include: communities, religious organizations, NFP universities Governmental Sponsors include: federal, state, county, and city governments, public universities Constructed from FASB ASC 954-10 Classification of Health Care Organizations Clinics, medical group practices, individual practice associations, individual practitioners, and other ambulatory care organizations Nursing homes that provide skilled, intermediate, and a less-intensive level of health care Continuing care retirement communities (CCRCs) Drug and alcohol rehabilitation centers and other rehabilitation facilities Health maintenance organizations (HMOs) and similar prepaid health care plans Hospitals Home health agencies Integrated systems that include one or more of the above entity types GAAP for Health Care Providers FASB is the sole authoritative source of GAAP for

• Kế toán - Kiểm toán
• Operating statement
• Financial statements
• Financial analysis
• Accounting for Governmental
• Nonprofit entities
• Accounting for Nonprofit Entities
• Governmental organizations
• Financial statement analysis
• Financial statement
• Lecture Financial statement analysis
• Analyzing operating activities
• Income measurement
• Credit analysis
• Current ratio
• Operating activity analysis
• income Statement
• Profit & Loss Statement
• records the incomes
• Depreciation
• Total Operating Expenses
• Operating Profit
• Financial accounting
• Lecture Financial accounting
• Operating cycle
• Financial reporting
• Operating activities
• Forecasting financial statements
• Financial statement analysis package
• Preparing a term project
• International Conference on Emerging Challenges
• Cash flow statement
• Cash flow from operating activities
• Cash flow per share
• investing activities
• financing activities
• analyze the cash flow
• method used to analyze the cash flow
• Statement of cash flows
• Cash equivalents
• Operating assets
• Current liabilities
• Long term liabilities
• Stockholders’ equity
• The statement of cash flows
• Accounting quality
• Risk adjusted expected rates
• Lecture Accounting principles
• Accounting principles
• The indirect method
• Distinguish among operating
• Kế toán tài chính
• Fundamentals of financial accounting
• Reporting operating results
• The income statement
• Income statement accounts
• Intermediate accounting
• Lecture Intermediate accounting
• Cash flows
• Profitability analysis
• Prospective analysis
• Equity analysis
• Financial statement preparation
• Intangible assets
• Working capital
• Accounting concepts
• Cash flow analysis
• Accounting system
• Operating decisions
• Financial reporting for managers
• Operating performance
• Purpose
• Mission Statement
• Mission Priorities
• Appropriation Language
• Operating Levels
• Enacting Legislation