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Solution Manual for Introduction to Health Care Finance and Accounting, 1st Edition

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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:

  1. Section I: Overview of the American Healthcare System
  2. Ch 1: The Environment of Healthcare Finance
  3. Chapter Objectives
  4. Key Terms
  5. Chapter Glossary
  6. Introduction
  7. Financing Health Care in the United States
  8. Types of Medical Businesses
  9. Medical Facilities: The Evolving Process of Healthcare Delivery
  10. Key Concepts
  11. Ch 2: Paying for Health Care
  12. Chapter Objectives
  13. Key Terms
  14. Chapter Glossary
  15. Introduction
  16. Private Sector Insurance
  17. Government Regulation of Private-Sector Healthcare Plans: Consolidated Budget Reconciliation Act (CO
  18. Government Healthcare Programs
  19. Healthcare Insurance for Members of the Armed Forces
  20. The Growing Uninsured
  21. Uncompensated Care
  22. Key Concepts
  23. Ch 3: The Rising Costs of Medical Services and Health Care Reform
  24. Chapter Objectives
  25. Key Terms
  26. Chapter Glossary
  27. The Rising Costs of Medical Services
  28. Baby Boomers and Life Expectancy
  29. Innovations in Treatment
  30. An Educated Workforce
  31. Fraud and Abuse
  32. The Costs of Medical Malpractice
  33. Universal Health Care
  34. Key Concepts
  35. Section II: Accounting For Healthcare Facilities
  36. Ch 4: Basic Accounting Concepts
  37. Chapter Objectives
  38. Key Terms
  39. Chapter Glossary
  40. Introduction
  41. Double-entry Accounting
  42. The Role of the Accountant in the Financial Process
  43. Computerized Accounting Systems in Health Care
  44. Key Concepts
  45. Ch 5: Accounting and the Financial Management Process
  46. Chapter Objectives
  47. Key Terms
  48. Chapter Glossary
  49. Introduction
  50. Financial Accounting and Managerial Accounting
  51. Stakeholders in Healthcare Finance
  52. Generally Accepted Accounting Principles
  53. Key Concepts
  54. Ch 6: The Balance Sheet
  55. Chapter Objectives
  56. Key Terms
  57. Chapter Glossary
  58. Introduction
  59. Assets
  60. Liabilities
  61. Net Worth
  62. Balance Sheet Analysis
  63. Key Concepts
  64. Ch 7: The Income Statement
  65. Chapter Objectives
  66. Key Terms
  67. Chapter Glossary
  68. Introduction
  69. Revenues
  70. Expenses: Salaries and Benefits
  71. Net Income
  72. Income Statement Analysis
  73. Key Concepts
  74. Section III: Healthcare Financial Management
  75. Ch 8: Budgets
  76. Chapter Objectives
  77. Key Terms
  78. Chapter Glossary
  79. Introduction
  80. The Operating Budget
  81. The Authorized Personnel Budget
  82. Capital Budget
  83. Statistical and Revenue Budgets
  84. The Cash Budget
  85. Putting it All Together
  86. Budget Philosophies
  87. The Final Step: Balancing the Budget
  88. Midcourse Corrections
  89. Budgeting for Smaller Medical Facilities
  90. Five Steps to Developing an Effective Budget
  91. Break-Even Analysis
  92. Key Concepts
  93. Ch 9: Cash Management
  94. Chapter Objectives
  95. Key Terms
  96. Chapter Glossary
  97. Introduction
  98. Cash Management Tools
  99. Bank Reconciliation
  100. The Statement of Cash Flows
  101. Key Concepts
  102. Ch 10: Investing, Borrowing, and the Time Value of Money
  103. Chapter Objectives
  104. Key Terms
  105. Chapter Glossary
  106. Introduction
  107. The Time Value of Money
  108. Banking Relationships
  109. Available Funds
  110. Insufficient Cash Flow to Meet Obligations
  111. Key Concepts
  112. Ch 11: Revenue Cycle Management
  113. Chapter Objectives
  114. Key Terms
  115. Chapter Glossary
  116. Introduction
  117. Expediting Cash Flow on Patient Accounts
  118. Billings to Insurance Companies and Government Programs
  119. Revenue Losses in the System of Appointments
  120. Key Concepts

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