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Foreword xiii
Preface xv
Acknowledgments xvii
1 Nature and Function of Hospital Accounting 1
2 Analysis of Business Transactions 31
3 Journal, Ledger, and Trial Balance 51
4 Worksheets, Financial Statements, and Closing Entries 77
5 Prepaid and Accrued Expenses 95
6 Deferred and Accrued Revenues 113
7 Depreciation and Revenue Deductions 125
8 Accounting Cycle Summary 143
9 Development of Interim Financial Statements 165
10 Expansion of the Chart of Accounts 185
11 Special Journals and Ledgers 199
12 Revenues, Receivables, and Cash Receipts 219
13 Payroll Accounting Procedures 237
14 Expenses, Payables, and Disbursements 253
15 Principles of Fund Accounting 273
16 Quick Assets 285
17 Inventories and Current Liabilities 319
18 Plant Assets and Depreciation 341
19 Long-Term Investments 359
20 Long-Term Liabilities 377
21 Statement of Cash Flows 397
22 Analysis and Interpretation of Financial Statements 419
Appendix A 447
Appendix B 449
Glossary 451
Index 461
About the Author 469
| Price | Condition | Delivery | Seller | Action |
| $99.99 | Digital |
| WonderClub |
Donald Black Jr.
reviewed HFMA's Introduction to Hospital Accounting on June 08, 2013
HFMA's Introduction to Hospital Accounting
I read this for a college course, and I thought it was horribly organized and disjointed. The intro says it is written for people without a finance background, but I spent more time looking up the words and concepts in other books than I did reading this one. The author skipped around a LOT, going off on tangents and case studies that did not seem at all related to the rest of the chapter.
I finally found Louis Gapenski's Understanding Healthcare Financial Management and it was far more informative.
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