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The Organization of the Hospital Corporation
Classification of Services and Expenses
Recording Income from Sales or Services
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accounting department accounting procedures Accounts Payable Accounts Receivable Accrued Interest Receivable adjusting entries Administration allocated amortized amount Anesthesiology apply Apportionment asset account balance sheet bond discount Cash Receipts classification column computed control account corporation current assets Current Liabilities debit December 31 Delivery Rooms departmental Designated Purposes Dietary dividend earnings effective interest employees Equipment expenditure expense account Figure fixed assets following entry Fund accounts graduate general staff hospital accounting illustrated Income and Expense institution Insurance Interest Expense inventory Investment Income issue January January 15 Laundry ledger liabilities linens March 31 market value Medical and Surgical Memorial Hospital mortgage Nursing Education Nursing Service Operating Rooms paid payment payroll period Permanent Fund Plant Fund preferred stock premium Prepaid Expenses principal profit purchase Radiology real estate REPORT OF CHARGES represents Reserve for Depreciation Salaries and Wages securities services rendered Supplies and Expense Temporary Fund Total transactions trustees Voucher Register xx.xx