Lecture note Government and not-for-profit accounting: Concepts and practices (7/e) – Chapter 14: Health care providers

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Lecture note Government and not-for-profit accounting: Concepts and practices (7/e) – Chapter 14: Health care providers. Chapter 14 - Health care providers. In this chapter, the learning objectives are: Understand different organizational forms for providing health care services, know the authoritative accounting literature that governs health care entities, understand accounting and reporting issues for healthcare providers,...
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Lecture note Government and not-for-profit accounting: Concepts and practices (7/e) – Chapter 14: Health care providers. Chapter 14 - Health care providers. In this chapter, the learning objectives are: Understand different organizational forms for providing health care services, know the authoritative accounting literature that governs health care entities, understand accounting and reporting issues for healthcare providers,....

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MontefioretHealth picture Bronx, NY Bellevue Hospital Manhattan, NY Chapter 14 Health Care Providers Granof, et al. – 7th edition © 2016 John Wiley & Sons, Inc. Chapter 14 | 1 All rights reserved. Learning Objectives Understand different organizational forms for providing health care services. Know the authoritative accounting literature that governs health care entities. Understand accounting and reporting issues for healthcare providers Revenues and expenses Fee for service revenues Capitation revenues Bad debts and charity care Malpractice claims “Retrospective” insurance premiums Recent Policy changes and their impact Granof, et al. – 7th edition © 2016 John Wiley & Sons, Inc. Chapter 14 | 2 All rights reserved. Health Care Organizations (HCOs) Types of Services: Clinics and individual (or group) practices Continuing care retirement communities (CCRC) Health maintenance organizations (HMOs) Home health agencies, e.g., hospice Hospitals Nursing homes Granof, et al. – 7th edition bilitation cent© 2016 John Wiley & Sons, Inc. Chapter 14 | 3 All rights reserved. Health Care hospital) Structures Organizations (e.g. II: III: For-Profit: Proprietary Not-for-Profit: Voluntary Governmental: Public Granof, et al. – 7th edition © 2016 John Wiley & Sons, Inc. Chapter 14 | 4 All rights reserved. Examples of Health Care Organizations I) For-profit: ◦ Hospital Corporation of America, Tenet, and HealthSouth II) Not-for-Profit: ◦ Montefiore Medical Center-Moses Campus ◦ Memorial Hermann Healthcare system III) Governmental: ◦ Bellevue Hospital Center ◦ M.D. Anderson Cancer Center Granof, et al. – 7th edition © 2016 John Wiley & Sons, Inc. Chapter 14 | 5 All rights reserved. Accounting Issues that differ depending upon the Organizational Strreporting entity • contributions • financial statement display • cash flows • deposits and investments (i.e., see GASB Statement No. 31, SFAS No. 115, and SFAS No. 124) • operating leases • compensated absences • Debt refunding; risks and uncertainties • pensions and other post retirement benefits Granof, et al. – 7th edition © 2016 John Wiley & Sons, Inc. Chapter 14 | 6 All rights reserved. GAAP for HCOs GOVERNMENTAL HCOs: Now follows GASB Statement No. 34 Considered special purpose governments. May be accounted for as: A) a part of a governmental unit (i.e., as a special revenue, internal service, or enterprise fund) OR B) as a stand-alone business-type activity that uses proprietary fund accounting principles. ALL HCOs: Follow the AICPAindustry audit guide, Health Care Organizations as Category (b) authority after applying all appropriate FASB and GASB Statements. This guidance includes: Granof, et al. – 7th edition Using full accrual accountingey & Sons, Inc. Chapter 14 | 7 All rights reserved. FundAccounting Used for: 1) Governmental HCOs 2) InternalAccounting purposes HCOs’ Fund Accounting has: General Unrestricted Funds Reports financial resources and fixed assets. Donor-Restricted Funds (either temporarily and permanently restricted): Specific Purpose Fund Plant Replacement and Expansion Fund Granof, et al. – 7th edition ndowments © 2016 John Wiley & Sons, Inc. Chapter 14 | 8 All rights reserved. Financial Statements for HCOs • Balance Sheet (Table 14-1A) • Statement of Operations (Table 14-1B) • Statement of Changes in Net Assets (Table 14-1C) • Statement of Cash Flows (Table 14-1D) Granof, et al. – 7th edition © 2016 John Wiley & Sons, Inc. Chapter 14 | 9 All rights reserved. Equity of a HCO NPO — unrestricted net assets; temporarily restricted net assets; and permanently restricted net assets. Governmental— unrestricted net assets; restricted net assets; invested in Capital Assets, net of related debt. For-Profit — capital stock and retained earnings. Granof, et al. – 7th edition © 2016 John Wiley & Sons, Inc. Chapter 14 | 10 All rights reserved. Statements of Cash Flows NFP and For-Profit HCO Governmental HCO Authority Activities Interest paid and received PPE Acquisition Unrestricted gifts Reconciliation schedule SFAS No. 95 Operating Investing Financing Operating, except restricted net asset income (financing) Investing Operating

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