Basic Accounting and Budgeting for Hospitals

Introduction. Section One. History of Accounting.Environment of Accounting.General Purpose Financial statements. The Accounting Cycle. Sample Problem. Internal Control. Economic and Legal Environment of the Health Care Industry. Section Two. The Nature of Costs. Budgeting. Budgeting Requirements. Exercises in Budget Preparation. The Evaluation Process. Cost Allocations. Cost Accounting. Decision-Making. Capital Budgeting. Glossary.