Financial Reporting and Cost Control for Health Care Entities Book

	List of Exhibits, Tables, and Figures
	Foreword
	Preface
Pt. I	Health Care Industry and External Financial Reports
1	Entities Providing Health Care Services to Individuals	3
2	Balance Sheets and Fund Accounting	27
3	Statement of Revenue and Expenses	55
4	Statement of Changes in Fund Balances and Regulatory Disclosures	85
5	Statement of Cash Flows	117
6	Financial Accounting Issues	147
7	Financial Statement Analysis	183
Pt. II	Internal Accounting and Management Control Procedures
8	Cost-Accounting Procedures for Health Care Entities	219
9	Cost Measurement and Matching Issues in Health Care Entities	255
10	Cost-Assignment Methods with Single and Multiple Supporting Units	289
11	Different Costs for Various Purposes: A Review	341
12	Management Control for Health Care Entities	379
13	Flexible Budgeting and Statistical Techniques for Health Care Entities	413
14	Variance Analysis and Management Control	437
Pt. III	Patient Utilization of Services and Management of Resources
15	Forecasting Health Services by Patients within a Health Care Facility	469
16	Product Costing and Management	533
	Appendix A: Abbreviations and Acronyms	583
	Appendix B: Public Laws	587
	Appendix C: Administrative Rules by Governmental Bodies	593
	Appendix D: Accounting and Reporting Guidelines	599
	Index	603
	About the Author	611