厄尔·R·威尔逊-政府与非营利组织会计-Chapter017.pptVIP

 Accounting for Health Care Organizations Chapter 17 Learning Objectives After studying Chapter 17, you should be able to: Identify the different organizational forms, and related authoritative accounting literature for health care organizations. Describe financial reporting for health care organizations. 1 Explain unique accounting and measurement issues in health care organizations, including accounting for revenues, assets, expenses, and liabilities. Journalize transactions and prepare the basic financial statements for not-for-profit and governmental health care organizations. Learning Objectives (Cont抎) Learning Objectives (Cont抎) Describe other accounting issues in the health care industry: Budgeting and costs. Auditing. Taxation and regulation. Prepaid health care services. Continuing care retirement communities. Explain financial and operational analysis of health care organizations. 1 Health Care Organizations, Such As Hospitals, Can be Structured As For-Profit: Proprietary Not-for-Profit: Business Oriented Governmental: Public 1 Health Care Organizations (HCOs)? Types of Services Clinics and individual or group practices Continuing care retirement communities (CCRCs) Health maintenance organizations (HMOs) Home health agencies Hospitals Nursing homes Rehabilitation centers Parent companies than oversee health care services 1 GAAP for a HCO Depends Upon Its Organizational Structure For-Profit: Proprietary Not-for-Profit: Business Oriented Governmental: Public FASB Guidance GASB Guidance AICPA Audit and Accounting Guide Health Care Organizations 1 GAAP for HCOs Governmental health care organizations follow GASBS 34 and are considered special purpose governments that may be: component units of another government, or stand-alone governmental entities These governmental entities may be engaged in either governmental or business-type activities or both GAAP for HCOs Not-for-profit (NPO) health care orga