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Provides a clear linkage between the hospital chart of accounts and codes used in processing hospital bills, and also links the chart of accounts to IRS Form 990 to help not-for-profit hospitals prepare this special report. Contains chapters on financial accounting and reporting concepts and principles, an overview of the chart of accounts, balance sheet and statement of changes in equity accounts, statement of operations accounts, and illustrative financial statements. There are many detailed examples. Includes a glossary. The author was a staff member for 20 years at the Healthcare Financial Management Association. Annotation c. Book News, Inc., Portland, OR (booknews.com)
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