HFMA's Introduction to Hospital Accounting
HFMA's Introduction to Hospital Accounting, Fifth Edition 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. This book is written in a straightforward style that is ideal for students or professionals with no previous accounting experience.
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HFMA's Introduction to Hospital Accounting, Fifth Edition 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. This book is written in a straightforward style that is ideal for students or professionals with no previous accounting experience.
Foreword xiiiPreface xvAcknowledgments xvii1 Nature and Function of Hospital Accounting 12 Analysis of Business Transactions 313 Journal, Ledger, and Trial Balance 514 Worksheets, Financial Statements, and Closing Entries 775 Prepaid and Accrued Expenses 956 Deferred and Accrued Revenues 1137 Depreciation and Revenue Deductions 1258 Accounting Cycle Summary 1439 Development of Interim Financial Statements 16510 Expansion of the Chart of Accounts 18511 Special Journals and Ledgers 19912 Revenues, Receivables, and Cash Receipts 21913 Payroll Accounting Procedures 23714 Expenses, Payables, and Disbursements 25315 Principles of Fund Accounting 27316 Quick Assets 28517 Inventories and Current Liabilities 31918 Plant Assets and Depreciation 34119 Long-Term Investments 35920 Long-Term Liabilities 37721 Statement of Cash Flows 39722 Analysis and Interpretation of Financial Statements 419Appendix A 447Appendix B 449Glossary 451Index 461About the Author 469
