Accounting Fundamentals for Health Care Management

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Jones & Bartlett Publishers, 2013 - Medical - 228 pages
At a time when health care organizations face unprecedented financial challenges, understanding financial accounting is important for all health care professionals, especially those who manage a department and a budget. Designed for both students and professionals, Accounting Fundamentals for Health Care Management, Second Edition clearly explains accounting principles and applies them to the health care environment.Critical topics such as recording and reporting financial information, depreciation, and financial statement analysis are all thoroughly covered

The Second Edition offers:
* New co-author, Thad Calabrese
* New chapter (Chapter 2) provides an Excel tutorial.
* New discussion of the impact of Health Care Reform in Chapter 3
* Updated throughout with information on IFRS
* Coverage of 'cash basis' vs. 'accrual basis'
* New discussion of 'fair value'
* Simplified discussion of MACRS
* New discussion of Sarbanes-Oxley Act
* Many general updates

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Chapter 1 Introduction to Health Care Accounting and Financial Management
Chapter 2 Introduction to Electronic Spreadsheets
Chapter 3 Financial Environment of Health Care Organizations
Chapter 4 Accounting Concepts
Chapter 5 Introduction to the Key Financial Statements
Chapter 6 Valuation of Assets and Equities
Chapter 7 Recording Financial Information
Chapter 8 Reporting Financial InformationA Closer Look at the Financial Statements
Chapter 11 Inventory CostingThe Accountants World of MakeBelieve
Chapter 12 An Even Closer Look at Financial Statements
Chapter 13 Notes to the Financial StatementsThe Inside Story
Chapter 14 Ratio AnalysisHow Do We Compare to Other Health Care Organizations?
Chapter 15 Working Capital Management and Banking Relationships
Chapter 16 Investment AnalysisWhat Should We Do Next?
Chapter 17 Capital StructureLongTerm Debt and Equity Financing
Chapter 18 Case StudyHappy Hospital

Chapter 9 The Role of the Outside Auditor
Chapter 10 DepreciationHaving Your Cake and Eating It Too

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About the author (2013)

Professor Emeritus of Public and Health Administration, Accounting, and Financial Management, Robert F. Wagner Graduate School of Public Service, New York University, New York, New York

Provost and Vice Chancellor for Academic Affairs, The University of North Carolina at Pembroke, Pembroke, North Carolina

Associate Professor of Public and Nonprofit Financial Management, Robert F. Wagner Graduate School of Public Service, New York University, New York, New York

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