Solution Manual for Introduction to Health Care Finance and Accounting, 1st Edition
Product details:
ISBN 10: 1133284450
ISBN 13: 9781133284451
Author: Carlene Harrison; William P. Harrison
Extremely practical and packed with current examples, Introduction to Health Care: Finance and Accounting delivers a comprehensive overview of the business side of healthcare. This entry-level healthcare finance book offers detailed discussions of cost reimbursement programs, economic factors driving the rising costs of medical services, and healthcare reform through the Patient Protection and Affordable Care Act of 2010. It explains the basics of healthcare accounting and finance, from accounting fundamentals, operating the cash drawer and bank reconciliation through the more complex issues of cash management, budgeting and variance analysis, and revenue cycle management.
Table contents:
- Section I: Overview of the American Healthcare System
- Ch 1: The Environment of Healthcare Finance
- Chapter Objectives
- Key Terms
- Chapter Glossary
- Introduction
- Financing Health Care in the United States
- Types of Medical Businesses
- Medical Facilities: The Evolving Process of Healthcare Delivery
- Key Concepts
- Ch 2: Paying for Health Care
- Chapter Objectives
- Key Terms
- Chapter Glossary
- Introduction
- Private Sector Insurance
- Government Regulation of Private-Sector Healthcare Plans: Consolidated Budget Reconciliation Act (CO
- Government Healthcare Programs
- Healthcare Insurance for Members of the Armed Forces
- The Growing Uninsured
- Uncompensated Care
- Key Concepts
- Ch 3: The Rising Costs of Medical Services and Health Care Reform
- Chapter Objectives
- Key Terms
- Chapter Glossary
- The Rising Costs of Medical Services
- Baby Boomers and Life Expectancy
- Innovations in Treatment
- An Educated Workforce
- Fraud and Abuse
- The Costs of Medical Malpractice
- Universal Health Care
- Key Concepts
- Section II: Accounting For Healthcare Facilities
- Ch 4: Basic Accounting Concepts
- Chapter Objectives
- Key Terms
- Chapter Glossary
- Introduction
- Double-entry Accounting
- The Role of the Accountant in the Financial Process
- Computerized Accounting Systems in Health Care
- Key Concepts
- Ch 5: Accounting and the Financial Management Process
- Chapter Objectives
- Key Terms
- Chapter Glossary
- Introduction
- Financial Accounting and Managerial Accounting
- Stakeholders in Healthcare Finance
- Generally Accepted Accounting Principles
- Key Concepts
- Ch 6: The Balance Sheet
- Chapter Objectives
- Key Terms
- Chapter Glossary
- Introduction
- Assets
- Liabilities
- Net Worth
- Balance Sheet Analysis
- Key Concepts
- Ch 7: The Income Statement
- Chapter Objectives
- Key Terms
- Chapter Glossary
- Introduction
- Revenues
- Expenses: Salaries and Benefits
- Net Income
- Income Statement Analysis
- Key Concepts
- Section III: Healthcare Financial Management
- Ch 8: Budgets
- Chapter Objectives
- Key Terms
- Chapter Glossary
- Introduction
- The Operating Budget
- The Authorized Personnel Budget
- Capital Budget
- Statistical and Revenue Budgets
- The Cash Budget
- Putting it All Together
- Budget Philosophies
- The Final Step: Balancing the Budget
- Midcourse Corrections
- Budgeting for Smaller Medical Facilities
- Five Steps to Developing an Effective Budget
- Break-Even Analysis
- Key Concepts
- Ch 9: Cash Management
- Chapter Objectives
- Key Terms
- Chapter Glossary
- Introduction
- Cash Management Tools
- Bank Reconciliation
- The Statement of Cash Flows
- Key Concepts
- Ch 10: Investing, Borrowing, and the Time Value of Money
- Chapter Objectives
- Key Terms
- Chapter Glossary
- Introduction
- The Time Value of Money
- Banking Relationships
- Available Funds
- Insufficient Cash Flow to Meet Obligations
- Key Concepts
- Ch 11: Revenue Cycle Management
- Chapter Objectives
- Key Terms
- Chapter Glossary
- Introduction
- Expediting Cash Flow on Patient Accounts
- Billings to Insurance Companies and Government Programs
- Revenue Losses in the System of Appointments
- Key Concepts
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