Describe the accounting treatment by hospitals and health care organizations for charity care?
Tuesday, April 16, 2013
Chapter 12 - charity care
Chapter 12 - contractual adjustments
Describe the accounting treatment by hospitals and health care organizations for contractual adjustments?
Chapter 12 - non-for-profit hospital reporting
What are the statements required, the key components of those statements and the accounting method used in accounting for non-for-profit hospitals?
Chapter 12 - non-for-profit hospital restricted funds
How are Restricted Funds accounted for with not-for-profit hospitals? How is this different from governmental funds?
Chapter 12 - non-for-profit hospital net assets
Explain the differences in how net assets are reported when the hospital is private not-for profit versus government owned health care entities?
Thursday, April 11, 2013
Chapter 11 - alternative statements
What are the two acceptable alternative statements in place of the Statement of Activities for private colleges and universities? Explain.
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