Hospital accounting / Charles A. Borek, CPA, J.D.
2006
INTERNET
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Items
Details
Author
Title
Hospital accounting / Charles A. Borek, CPA, J.D.
Added Corporate Author
Imprint
Arlington, VA : Bloomberg Industry Group, [2006]-
Description
1 online resource
Frequency
Updated irregularly
Series
Tax management portfolios ; 485.
Formatted Contents Note
Economic and regulatory perspectives
Types of hospital organizations
Contractual relationships
General accounting considerations
The statement of financial position or balance sheet
Statement of activities or income statement
The cash flow statement
Property, equipment, and other assets
Affiliated and related organizations
Hospital consolidations and mergers
Table of worksheets.
Types of hospital organizations
Contractual relationships
General accounting considerations
The statement of financial position or balance sheet
Statement of activities or income statement
The cash flow statement
Property, equipment, and other assets
Affiliated and related organizations
Hospital consolidations and mergers
Table of worksheets.
Summary
"Tax Management Portfolio, Hospital Accounting, No. 485 addresses a variety of unique operating circumstances that face hospitals and give rise to a multitude of accounting issues. Complicating this is the fact that hospitals may be organized as either for-profit or not-for-profit entities. This Portfolio describes the fundamental concepts involved in the accounting and financial reporting for hospitals. Since the majority of hospitals are not-for-profit, the Portfolio discusses in depth the accounting rules affecting these types of organizations, highlighting major differences between not-for-profit and for-profit treatment."
Note
Previously issued as Accounting policy & practice portfolios : audit, practice and special topics ; portfolio 5204-3rd.
Formerly published by Tax Management, 2006-2023.
Formerly published by Tax Management, 2006-2023.
Bibliography, etc. Note
Includes bibliographical references.
Source of Description
Title from title screen update, viewed June 13, 2024.
Location
www
Linked Resources
Alternate Title
BNA Premier package.
Call Number
INTERNET
Language
English
Record Appears in