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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