Accounting fundamentals for health care management /
[Book]
Steven A. Finkler, Thad D. Calabrese, David M. Ward.
Third edition.
Burlington, MA :
Jones & Bartlett Learning,
[2019]
xiii, 227 pages ;
23 cm
Includes index.
Includes bibliographical references and index.
Introduction to health care accounting and financial management -- Introduction to electronic spreadsheets -- Financial environment of health care organizations -- Accounting concepts -- Introduction to the key financial statements -- Valuation of assets and equities -- Recording financial information -- Reporting financial information : a closer look at the financial statements -- The role of the outside auditor -- Depreciation : having your cake and eating it too! -- Inventory costing : the accountant's world of make-believe -- An even closer look at financial statements -- Notes to the financial statements : the inside story -- Ratio analysis : how do we compare to other health care organizations? -- Investment analysis : what should we do next? -- Working capital management and banking relationships -- Capital structure : long-term debt and equity financing -- Case study : happy hospital.