Health Care Accounting

Author: Steven Bragg


Book Description
Health care is one of the largest industries in the world, and involves some of the most complex accounting transactions. Given the financial challenges facing the industry, it is essential for the health care accountant to have a firm grasp of financial accounting. This book discusses the accounting and financial reporting issues related to hospitals, medical group practices, nursing homes, and other health care entities. The book covers the basic system of accounting, financial reporting, and many practical topics for the accountant, including revenue recognition, payroll accounting, fixed asset accounting, debt liabilities, and more. [236 pages]

Table of Contents

Chapter 1. Overview of the Health Care Entity
Chapter 2. The System of Accounting
Chapter 3. Not-for-Profit Accounting and Reporting
Chapter 4. Governmental Accounting and Reporting
Chapter 5. Cash and Receivable Accounting
Chapter 6. Inventory Accounting
Chapter 7. Investments
Chapter 8. Fixed Asset Accounting
Chapter 9. Asset Retirement and Environmental Remediation Obligations
Chapter 10. Current Liabilities
Chapter 11. Debt Liabilities
Chapter 12. Revenue Recognition
Chapter 13. Payroll Accounting
Chapter 14. Split-Interest Agreements
Chapter 15. Affiliated Organizations
Chapter 16. Special Accounting Topics