Hfma’S introduction to hospital accounting part 2
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Hfma’S introduction to hospital accounting part 2
CHAPTERREVENUES, RECEIVABLES, AND12CASH RECEIPTSThis chapter explains the basic procedures involved in recording revenues, receivables, and cash recei Hfma’S introduction to hospital accounting part 2 ipts. The discussion and illustrations relate to our hypothetical Harttill Hospital, whose chart of accounts was outlined in Chapter 10 and whose journal and ledger system was introduced in Chapter 11. Although the procedures here are similar to those found in actual practice, you should recognize t Hfma’S introduction to hospital accounting part 2 hat there is no ideal system that is completely applicable to all hospitals. You should not assume, therefore, that the procedures followed by HartfulHfma’S introduction to hospital accounting part 2
Hospital are precisely identical to those of any particular real-world hospital. The discussion will, however, give you an excellent understanding ofCHAPTERREVENUES, RECEIVABLES, AND12CASH RECEIPTSThis chapter explains the basic procedures involved in recording revenues, receivables, and cash recei Hfma’S introduction to hospital accounting part 2 pply to the materials of Chapters 13 and 14.Recording Inpatient RevenuesThe greatest share of hospital revenues generally is derived from the services rendered to inpatients. These services are of two major types: (1) the daily room, board, and routine nursing services; and (2) the other professiona Hfma’S introduction to hospital accounting part 2 l, or ancillary, services. The accounting objective is to make a prompt and accurate record, on the accrual basis and at the hospital’s established raHfma’S introduction to hospital accounting part 2
tes, of all services rendered, regardless of the amounts (if any) the hospital expects to collect for those services. As a matter of fact, hospitals uCHAPTERREVENUES, RECEIVABLES, AND12CASH RECEIPTSThis chapter explains the basic procedures involved in recording revenues, receivables, and cash recei Hfma’S introduction to hospital accounting part 2 urance-type payers (e.g., Medicare, Medicaid, managed care organizations), but this has no effect on the amount of revenue to be recorded when services are rendered to patients. Any differences between gross revenues (measured at established rates) and collectible revenues are recorded as revenue de Hfma’S introduction to hospital accounting part 2 ductions. This procedure permits a monetary measurement of earned revenues, “lost” revenues, and collectible revenues.Daily Inpatient ServicesAs a perHfma’S introduction to hospital accounting part 2
son enters the hospital as an inpatient, several different forms are completed. An illustration of one of these forms is presented in Figure 12.1.219FCHAPTERREVENUES, RECEIVABLES, AND12CASH RECEIPTSThis chapter explains the basic procedures involved in recording revenues, receivables, and cash recei Hfma’S introduction to hospital accounting part 2 e TimeBirthplace Soc. Sec. No.I.D. No. Eff. Date Group No. Father’s Name Nearest Rel. Resp. PartvState Ins. Paid Thru Kind or Benefit CodeIns. or His. No. Race Mother's Maiden Name Relation RelationEmployer Attn. Phy. Prev. Adm. Yr. Adm. Diagnosis MEDQSURDPEDDOccupation Religion Pastor Baby Birthdat Hfma’S introduction to hospital accounting part 2 e OBDEMERG □DateRoom No.BedsRateDaysBlueCross Case No.TotaDaysBasicSuppl.Complete Final DiagnosisA_ _— B Still .— cLJ DischargedLJ HospitalizedLJ ExpiHfma’S introduction to hospital accounting part 2
redDischarge Date & Time OccupationAddressAddressAddressChurch AddressMQFũURGQELEC □Service ChargesDateCredits Cash Unless CodedBalanceMiscellaneOUS SCHAPTERREVENUES, RECEIVABLES, AND12CASH RECEIPTSThis chapter explains the basic procedures involved in recording revenues, receivables, and cash recei Hfma’S introduction to hospital accounting part 2 m, Food & NursingTotalCreditsBalanceSummary of BillingBasicCHAPTERREVENUES, RECEIVABLES, AND12CASH RECEIPTSThis chapter explains the basic procedures involved in recording revenues, receivables, and cash receiGọi ngay
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