The Resource Hospital accounting, Charles A. Borek, CPA, J.D

Hospital accounting, Charles A. Borek, CPA, J.D

Label
Hospital accounting
Title
Hospital accounting
Statement of responsibility
Charles A. Borek, CPA, J.D
Creator
Contributor
Author
Issuing body
Subject
Genre
Language
eng
Summary
"This portfolio 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."
Member of
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorName
Borek, Charles A
Entry convention
integrated entry
LC call number
KF3821.A73
LC item number
B58 no. 3000-2nd (INTERNET)
Nature of contents
  • dictionaries
  • bibliography
Original alphabet or script of title
basic roman
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
Bureau of National Affairs (Arlington, Va.)
Series statement
Health law & business portfolio series
Series volume
portfolio 3000-2nd
http://library.link/vocab/subjectName
Hospitals
Label
Hospital accounting, Charles A. Borek, CPA, J.D
Instantiates
Publication
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
Detailed Analysis. Economic and regulatory perspectives -- Types of hospital organizations -- Contractual relationships -- General accounting considerations -- Cash and cash equivalents -- Investments -- Receivables -- Property, equipment, and other assets -- Current liabilities -- Leases -- Long-term obligations -- Commitments and contingencies -- Net assets and equity -- Revenues and expenses -- Affiliations and related organizations -- Accounting for deferred executive compensation and deferred taxes -- Hospital consolidations and mergers -- Working papers
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)276291838
Label
Hospital accounting, Charles A. Borek, CPA, J.D
Publication
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
Detailed Analysis. Economic and regulatory perspectives -- Types of hospital organizations -- Contractual relationships -- General accounting considerations -- Cash and cash equivalents -- Investments -- Receivables -- Property, equipment, and other assets -- Current liabilities -- Leases -- Long-term obligations -- Commitments and contingencies -- Net assets and equity -- Revenues and expenses -- Affiliations and related organizations -- Accounting for deferred executive compensation and deferred taxes -- Hospital consolidations and mergers -- Working papers
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)276291838
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