tailieunhanh - Lecture Essentials of accounting for governmental and not-for-profit organizations (12/e) – Chapter 12

Chapter 12 - Accounting for hospitals and other health care providers. In this chapter students will be able to: Describe the reporting requirements of varying types of health care organizations, apply the accrual basis of accounting in the recording of typical transactions of a not-for-profit health care organization, prepare the financial statements for a not-for-profit health care organization. | Essentials of Accounting for Governmental and Not-for-Profit Organizations Chapter 12 Accounting for Hospitals and Other Health Care Providers Copyright © 2015 McGraw-Hill Education. All rights reserved. Chapter 12 – Learning objectives Describe the reporting requirements of varying types of health care organizations Apply the accrual basis of accounting in the recording of typical transactions of a not-for-profit health care organization Prepare the Financial Statements for a not-for-profit health care organization Ownership Types Investor Owned: Human Inc. stock is widely held and the company is listed on the New York Stock Exchange Private Not-For-Profit: The Hospital is owned by the (Catholic) Archdiocese of Atlanta Government Owned: The NY City Health and Hospital Corporation was created by the NY state legislature Ownership Types – Standard Setter Investor Owned: FASB – except standards specifically for not-for-profits Private Not-For-Profit: FASB– particularly, standards for not-for-profits such as SFAS 116 & 117 Government Owned: GASB Standard Setting Authority GASB - Category A GAAP Authority over government related hospitals FASB - Private not-for-profit hospitals Major FASB Standards 93, 116,117, 124, 136, 164 Investor owned hospitals Other FASB Standards Additional guidance is provided by the AICPA Audit Guide for Health Care This is level B GAAP for government related, private not-for-profits, and business oriented What Types of Organizations? Clinics Medical groups Individual practitioners Emergency care Laboratories Surgery care centers Continuing care HMOs Home health agencies Hospitals Nursing homes Rehabilitation centers Contractual Adjustments Third-party payers commonly receive discounts for services. The amount of these discounts are estimated and recorded at the time of service They are reported as “contra-revenues” Contractual Adjustments vs Charity Care Contractual Adjustment Entry: Contractual Adjustment . Dr Patient . | Essentials of Accounting for Governmental and Not-for-Profit Organizations Chapter 12 Accounting for Hospitals and Other Health Care Providers Copyright © 2015 McGraw-Hill Education. All rights reserved. Chapter 12 – Learning objectives Describe the reporting requirements of varying types of health care organizations Apply the accrual basis of accounting in the recording of typical transactions of a not-for-profit health care organization Prepare the Financial Statements for a not-for-profit health care organization Ownership Types Investor Owned: Human Inc. stock is widely held and the company is listed on the New York Stock Exchange Private Not-For-Profit: The Hospital is owned by the (Catholic) Archdiocese of Atlanta Government Owned: The NY City Health and Hospital Corporation was created by the NY state legislature Ownership Types – Standard Setter Investor Owned: FASB – except standards specifically for not-for-profits Private Not-For-Profit: FASB– particularly, standards .

• Kế toán - Kiểm toán
• Accounting for governmental
• Not for profit organizations
• Financial reporting for governmental
• Accounting for hospitals
• Health care providers
• Mupirocin resistance
• Health care provider
• Nasal swab
• Infection control
• Health care providers with MRSA
• BMC Musculoskeletal Disorders
• Self care
• Chronic musculoskeletal pain
• Qualitative study
• Not for profit accounting
• Health care organizations
• BMC Pediatrics
• Immediate newborn care
• District health offices
• Regional health bureau
• Health facilities
• Type 1 diabetes
• Improving glycaemic control
• Routine paediatric
• Outpatient clinics
• BMC Women's Health
• Mid level providers
• Safe abortion care
• Unsafe abortion remains
• Ministry of Health
• Health Expenditures
• Health Status
• Care Providers
• Paid Health
• Catherine Ingram Fogel
• Public health
• Human papillomavirus
• Healthcare providers
• Acellular pertussis
• HPV vaccine resources
• Genes and Genomes
• Genomics Era
• Stress Tolerance
• Germin Gene Products
• Under Salt Stress
• Adaptation and Tolerance
• Early obesity prevention
• Responsive parenting
• Health information technology
• Coordination of care
• The special supplemental women
• Self efficacy
• Symptom management
• Internalized stigma
• Antiretroviral therapy
• Electronic health record
• Oral health
• Dental health
• Primary health care
• Well child visit
• Sleep hygiene
• Focus group
• Disabled children’s sleep health
• BMC Geriatrics
• Alzheimer’s disease
• Quality of care
• Confirmed diagnosis
• báo cáo khoa học
• báo cáo sinh học
• công trình nghiên cứu về sinh học
• tài liệu về sinh học
• cách trình bày báo cáo
• BMC Cancer
• Oncology service
• Health services financing
• Health care survey
• Community based healthcare organisations
• Bubble CPAP
• Continuous positive airway pressure
• Caregiver engagement
• Dryland Regions
• Trehalose and Abiotic
• Biological Systems
• Glyoxalase System
• Reactive Oxygen Species
• Detoxification System
• báo cáo y học
• công trình nghiên cứu về y học
• tài liệu về y học
• Information Paradigm
• Telemedicine Platform
• Health Providers
• Virtual Hospitals
• Global Healthcare
• Haptic Surgical
• trình bày báo cáo
• tài liệu báo cáo khoa học
• kiến thức y học
• nghiên cứu y học
• Childhood Obesity
• Epidemiology and Risk Factors
• Epidemiological
• Clinical Aspects
• Developing Country
• Early Infant
• báo cáo hóa học
• công trình nghiên cứu về hóa học
• tài liệu về hóa học
• Nutrition in Healthy Children
• Growth and Development
• Pediatric Cardiology
• Renal and Cardiovascular
• Pediatric Cardiac Surgery
• Skill and Creativity