tailieunhanh - ACCOUNTING MANUAL MEDICAL CENTERS

In November 2008, the SEC proposed a “Roadmap for Potential Use of Financial Statements Prepared in Accordance with IFRS by . Issuers.” This “roadmap” detailed a plan, with associated milestones and action items, by which public companies in the United States could transition from financial reporting based on US GAAP to IFRS beginning in 2014. Under the roadmap, the transition to IFRS would unfold in several stages, with certain large companies being granted the ability to make the transition before 2014. In the coming years, a number of milestones would need to be achieved in terms of preparing businesses,. | MEDICAL CENTERS H-576 ACCOUNTING MANUAL Page 1 MEDICAL CENTERS Contents Page I. General 2 II. Relationship of Medical Center Accounting to 3 University Accounting A. Chart of Accounts 4 B. Revenue and Accounts Receivable 4 C. Receipts and Disbursements 5 D. Cost Allocation 5 E. State Appropriations 5 F. Reports 6 G. Plant Assets 7 H. Endowment and Similar Funds and Donations 7 I. Transactions Between the Medical Center and School 8 of Medicine Campus III. The Following Section Provides a Brief Description 9 of Topics Relevant to the Medical Centers A. Working Capital 9 B. Recharges 10 C. Multi-Year Hospital Financial Planning and 10 Management Model D. Audits 11 E. Legal Services 12 F. Risk Management 13 G. Reserves 16 H. Personnel System 17 I. Capital Projects 17 TL 84 6 30 00 MEDICAL CENTERS H-576 Page 2 ACCOUNTING MANUAL MEDICAL CENTERS I. GENERAL The University of California is a chartered constitutional corporation of the State of California. The Board of Regents The Regents exercises power of governance over the University which is a highly decentralized multicampus land grant institution with a total commitment to education service and research. The Regents govern the University through a number of committees one of which is the Committee on Health Services. The Committee on Health Services is responsible for oversight of the medical centers licensure accreditation planning patient care and medical staff matters review of pertinent financial data consideration of health care legislation and advising the President with respect to appointments of medical center directors. The University has five academic medical centers . Davis Irvine Los Angeles San Diego and San Francisco which own and operate seven acute care hospitals and two psychiatric hospitals Langley Porter Psychiatric Hospital -SF and Neuropsychiatric Hospital - LA as part of the overall University mission of education service and research. The primary purpose for these medical centers is to .

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