Table
of Contents
Chapter 1 - Overview of the
Health Care Industry
Types of Health Care
Organizations
North American Industry
Classification System Codes
Financial Reporting Requirements
Chapter 2 - The System of
Accounting
Chapter 3 - Not-for-Profit
Accounting and Reporting
Net
Assets without Donor Restrictions
Net
Assets with Donor Restrictions
The Allowance for Uncollectible
Pledges
Required Not-for-Profit Financial
Statements
Statement
of Financial Position
Chapter 4 - Governmental
Accounting and Reporting
Basis of Accounting and Measurement
Focus
Required Enterprise Fund
Financial Statements
Statement
of Revenues, Expenses, and Changes in Fund Net Position
Cash
Flows from Operating Activities
Cash
Flows from Noncapital Financing Activities
Cash
Flows from Capital and Related Financing Activities
Cash
Flows from Investing Activities
Chapter 5 - Cash and Receivable
Accounting
The Not Sufficient Funds Concept
Third-Party Payor Payment Methods
Calculating and Recording Bad
Debts
Allowance
for Doubtful Accounts
Chapter 6 - Inventory Accounting
The Perpetual Inventory System
Inventory Cost Layering Overview
The First in, First Out Method
Gains and Losses on Purchased
Investments
Subsequent Measurement of
Investments
Gains and Losses on Investment
Accounting for Investments -
Dividend and Interest Income
Stock
Dividends and Stock Splits
The Equity Method of Accounting
Chapter 8 - Fixed Asset
Accounting
The Initial Measurement of a
Fixed Asset
Sum-of-the-Years’ Digits Method
Double-Declining Balance Method
The Depreciation of Land
Improvements
Depreciation Accounting Entries
Chapter 9 - Asset Retirement and
Environmental Remediation Obligations
Overview of Asset Retirement
Obligations
The Initial Measurement of an
Asset Retirement Obligation
Subsequent Measurement of an
Asset Retirement Obligation
Settlement of an Asset Retirement
Obligation
Overview of Environmental
Obligations
Measurement of Environmental
Obligations
Recoveries Related to
Environmental Obligations
Chapter 10 - Current Liabilities
Bonus
and Risk Retention Plans
Accounting for Accounts Payable
Common
Accounts Payable Journal Entries
Accounting for Accrued
Liabilities
Deferred Compensation
Arrangements
Stop-Loss
Insurance Arrangements
Debt Modifications and Extinguishments
Chapter 12 - Revenue Recognition
Step One: Link Contract to
Customer
Step Two: Note Performance
Obligations
Step Four: Allocate Prices to
Obligations
Measurement
of Progress Completion
The Health Care Revenue
Environment
Chapter 13 - Payroll Accounting
Types of Tax Deposit Schedules
Federal Unemployment Deposit Schedule
The Form 941 Quarterly Federal Tax Return
Types of Payroll Journal Entries
Chapter 14 - Split-Interest
Agreements
Types
of Split-Interest Agreements
Accounting
for Split-Interest Agreements
Chapter 15 - Affiliated
Organizations
Chapter 16 - Special Accounting
Topics
Sale and Leaseback Transactions
Presentation Issues Specific to
Not-for-Profit, Business-Oriented Entities