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Accounting for Health Care Providers, Nama : Romauli Susanti Kelas : SAFA…
Accounting for Health Care Providers
Understand accounting and reporting issues for healthcare providers
Klasifikasi Pendapatan
Patient care revenues
Routine services (such as room, board, and general nursing)
Other nursing services (such as operating room services)
Professional services (such as physicians’ services, laboratories, and
pharmacy)
Other revenues
Contributions (that are not restricted by donors)
Educational services
Miscellaneous sources (such as rental of space, auxiliary enterprises, and fees
charged for providing medical records)
Klasifikasi Beban/Pengeluaran
Nursing Servisce
Other Profesional Services
General Services
Fiscal Services
Bad Debts
Depreciation
Interest
Understand different organizational forms for providing health care services
Struktur Health Care Organizations (misal:Rumah Sakit) :
:check: Untuk mendapatkan laba (pemilik/swasta)
RS. Siloam
:check:Bukan untuk mendapatkan laba (sukarela)
RS. Apung Dr. Lie Dharmawan
:check:Pemerintah (publik)
Rumah Sakit Umum Daerah (RSUD)
Know the authoritative accounting literature that governs health care entities
Organisasi perawatan kesehatan
Bukan untuk laba dan untuk laba
:money_with_wings: Laba/Nirlaba
Aktivitas :
Bunga dibayar dan diterima :
Perolehan PPE :
Unrestricted gifts :
Jadwal rekonsiliasi :
Organisasi perawatan
kesehatan pemerintah
:<3: Publik / Nirlaba
Aktivitas :
Operasi
Investasi
Pendanaan modal nonkapital
dan pendanaan terkait
Bunga dibayar dan diterima :
Investasi
Perolehan PPE :
Modal dan pendanaan terkait
Unrestricted gifts :
Pendanaan non kapital
Jadwal rekonsiliasi :
Laba (rugi) operasional
untuk aktivitas operasi
Otoritas
GASB Statement No. 9
Nama : Romauli Susanti
Kelas : SAFA
NIM : 2602202532