HFMA's Introduction to Hospital Accounting, Fifth Edition

  • 7h 21m
  • Michael Nowicki
  • Health Administration Press
  • 2006

This book introduces the accounting and financial reporting issues of hospitals and other healthcare entities. It explains the basic accounting concepts and discusses how to develop internal financial reports. It also includes information on analyzing and interpreting financial statements. The book is written in a straightforward style that is ideal for students or professionals with no previous accounting experience.

This new edition has been streamlined to provide a more practical and focused discussion of healthcare accounting. This edition also includes a new chart of accounts, a glossary of accounting terms, and new material on the balance sheet and statement of operations.

About the Author

Michael Nowicki, Ed.D., FACHE, FHFMA, is a professor of health administration and director of graduate studies in the department of health administration at Texas State University. Dr. Nowicki is a frequent contributor to numerous journals, including HFM (the journal of the Healthcare Financial Management Association) and HealthLeaders. Dr. Nowicki has presented financial management seminars to audiences worldwide.

In this Book

  • Foreword
  • Nature and Function of Hospital Accounting
  • Analysis of Business Transactions
  • Journal, Ledger, and Trial Balance
  • Worksheets, Financial Statements, and Closing Entries
  • Prepaid and Accrued Expenses
  • Deferred and Accrued Revenues
  • Depreciation and Revenue Deductions
  • Accounting Cycle Summary
  • Development of Interim Financial Statements
  • Expansion of the Chart of Accounts
  • Special Journals and Ledgers
  • Revenues, Receivables, and Cash Receipts
  • Payroll Accounting Procedures
  • Expenses, Payables, and Cash Disbursements
  • Principles of Fund Accounting
  • Quick Assets
  • Inventories and Current Liabilities
  • Plant Assets and Depreciation
  • Long-Term Investments
  • Long-Term Liabilities
  • Statement of Cash Flows
  • Analysis and Interpretation of Financial Statements
  • Glossary
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