TAILIEUCHUNG - Lecture note Government and not-for-profit accounting: Concepts and practices (7/e) – Chapter 14: Health care providers

Chapter 14 - Health care providers. In this chapter, the learning objectives are: Understand different organizational forms for providing health care services, know the authoritative accounting literature that governs health care entities, understand accounting and reporting issues for healthcare providers,. | Chapter 14 Health Care Providers © 2016 John Wiley & Sons, Inc. All rights reserved. 1 Montefiore Health System Moses Campus Bronx, NY Bellevue Hospital Manhattan, NY © Montefiore Health System © Carl Mikoy (via Flickr) 1 Learning Objectives Understand different organizational forms for providing health care services. Know the authoritative accounting literature that governs health care entities. Understand accounting and reporting issues for healthcare providers Revenues and expenses Fee for service revenues Capitation revenues Bad debts and charity care Malpractice claims “Retrospective” insurance premiums Recent Policy changes and their impact © 2016 John Wiley & Sons, Inc. All rights reserved. 2 2 Health Care Organizations (HCOs) Types of Services: Clinics and individual (or group) practices Continuing care retirement communities (CCRC) Health maintenance organizations (HMOs) Home health agencies, ., hospice Hospitals Nursing homes Rehabilitation centers © 2016 John Wiley & .

• Kế toán - Kiểm toán
• Accounting for governmental
• Not for profit organizations
• Financial reporting for governmental
• Not for profit accounting
• Health care organizations
• Health care providers
• Budgetary accounting
• Government wide financial statements
• Governmental funds
• Governmental accounting course
• Competencies of recent graduate
• Gap between Theory and Practice
• Governmental accounting education
• Governmental accounting technique
• Nonprofit entities
• Accounting for Nonprofit Entities
• Governmental organizations
• Performance budgeting
• Budgeting governmental
• Governmental operating statement accounts
• Recognizing revenues
• Recognizing expenditures
• Generally accepted accounting
• Local government financial reporting
• Reporting perspectives
• Financial reporting
• Financial reporting standards
• Tax exempt organizations
• Performance evaluation
• Governmental auditing
• Accounting information
• Fund financial statements
• Governmental financial performance
• Performance measurement
• Accounting for colleges
• Other accounting issues
• Accounting for hospitals
• Fund accounting
• Revenue funds
• Special revenue funds
• Local governments
• Required financial statements
• Internal financial trend monitoring
• Financial position
• Single audits
• Audit process
• Statement of cash flows
• Performance measures
• Annual compliance reporting
• Operating statements