Handle System Proxy Server. The web form below will enable you to resolve individual handles and view their associated values. It uses a proxy server, which. Product Details Financial Accounting: An Integrated Approach with Student Resource Access for 12 Months, 6th Edition.
View Homework Help - Healthcare Finance An Introduction to Accounting from ACCT 589 at CSU LA. Fifth Edition Features New or expanded coverage of The. Company Accounting 10th Edition Ken J. Leo, John Sweeting, Jeffrey Knapp, Susan McGowan was written with the first year accounting student in mind | $55. Principles of Financial Accounting, 3rd Edition Jerry J. Weygandt, Lorena Mitrione, Michaela Rankin, Keryn Chalmers, Donald E. Kieso, Paul D. Kimmel.
Healthcare Finance An Introduction to Accounting. Unformatted text preview: Fifth Edition Features New or expanded coverage of The impact of taxes and depreciation on for- profit providers Medical coding Monte Carlo simulation Form 9. Fund accounting ecent information on healthcare reform, including coverage of accountable care. Rorganizations (ACOs) and medical homes with updated real- world examples pdated financial accounting coverage that conforms to the latest AICPA formats. U ew learning aids, including on- page definitions, For Your Consideration scenarios,Nand Key Equations quick- reference tools.
Companion Website. Go online to access additional learning tools, including Bonus chapter on distributions to owners of for- profit businesses Bonus chapter that covers capitation, rate setting, and risk sharing ppendixes that provide lists of financial and operating indicator ratios. Aand their definitions.
The companion website can be accessed at ache. HCFinance. 5. Companion casebook. Cases in Healthcare Finance, also published by Health Administration Press, is an idealsupplement to this text. Through real- world cases, it provides the opportunity to bridge the gapbetween learning concepts in a lecture setting and applying those concepts on the job. Be betterprepared to deal with the multitude of issues that arise in the practice of healthcare finance. Fundamentals of Healthcare Financeby Louis C. Gapenski, Ph. DOne North Franklin Street, Suite 1.
Chicago, Illinois 6. Phone: (3. 01) 3. Fax: (2. 40) 3. 96- 5. Order No: 2. 19. 2FIFTHEDITIONGAPENSKIAlso available from Health Administration Press. Understanding Healthcare Financial Management, sixth editionby Louis C.
Gapenski, Ph. D, and George H. Pink, Ph. DHEALTHCARE FINANCEHealthcare Finance: An Introduction to Accounting and Financial. Management, fifth edition, is the latest book from the most trustedname in healthcare finance, Dr.
Louis C. Gapenski. Like itspredecessors, this book introduces readers to the basic concepts ofhealthcare finance, including accounting and financial management. AUPHA/HAP Editorial Board for Graduate Studies. Andrea W. White, Ph. D, Chairman. Medical University of South Carolina. William Aaronson, Ph. DTemple University.
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This publication is intended to provide accurate and authoritative information in regard to the subjectmatter covered. It is sold, or otherwise provided, with the understanding that the publisher is not engaged in rendering professional services. If professional advice or other expert assistance is required, theservices of a competent professional should be sought. The statements and opinions contained in this book are strictly those of the author and do notrepresent the official positions of the American College of Healthcare Executives, the Foundation ofthe American College of Healthcare Executives, or the Association of University Programs in Health.
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Healthcare finance: an introduction to accounting and financial management / Louis C. Gapenski. 5th ed. Includes index. ISBN 9. Health facilities. Finance. Textbooks. Health facilities. Accounting. Textbooks.
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North 1. 4th Street. Suite 7. 80. Arlington, VA 2. BRIEF CONTENTSPreface .
Part I1. The Healthcare Environment . Introduction to Healthcare Finance . The Financial Environment .
Part IIFinancial Accounting . The Income Statement and Statement of Changesin Equity . The Balance Sheet and Statement of Cash Flows . Part III Managerial Accounting . Cost Behavior and Profit Analysis . Cost Allocation . Pricing and Service Decisions .
Planning and Budgeting . Part IV Basic Financial Management Concepts . Time Value Analysis .
Financial Risk and Required Return . Part VLong- Term Financing . Long- Term Debt Financing . Brief Contents. 12 Equity Financing and Securities Markets . Capital Structure and the Cost of Capital . Part VI Capital Investment Decisions . The Basics of Capital Budgeting .
Project Risk Analysis . Part VII Other Topics . Current Asset Management and Financing . Financial Condition Analysis .
Lease Financing and Business Valuation . Glossary . . . . .
Index . . . . . . About the Author . DETAILED CONTENTSPreface . Part I1. The Healthcare Environment . Introduction to Healthcare Finance . Defining Healthcare Finance .
Purpose of the Book . Concept of a Business . The Role of Finance in Health Services Organizations . The Structure of the Finance Department . Health Services Settings . Regulatory and Legal Issues . Current Challenges .
Organization of the Book . How to Use this Book . The Financial Environment . Alternative Forms of Business Organization . Alternative Forms of Ownership . Organizational Goals . Tax Laws . . . . .
Third- Party Payers . Managed Care Plans . Alternative Reimbursement Methods . Medical Coding: The Foundation of Fee- for- Service.
Reimbursement . . Healthcare Reform . Part IIFinancial Accounting . The Income Statement and Statement of Changesin Equity . Historical Foundations of Financial Accounting . Detailed Contents. The Users of Financial Accounting Information .
Regulation and Standards in Financial Accounting . Conceptual Framework of Financial Reporting . Accounting Methods: Cash Versus Accrual . Recording and Compiling Financial Accounting Data .
Income Statement Basics . Revenues . . . . . Expenses . . . . .
Operating Income . Nonoperating Income . Net Income . . . .
Net Income Versus Cash Flow . Income Statements of Investor- Owned Businesses . Statement of Changes in Equity . A Look Ahead: Using Income Statement Data in Financial. Statement Analysis .
The Balance Sheet and Statement of Cash Flows . Balance Sheet Basics . Assets . . . . . .
Liabilities . . . Net Assets (Equity) .
Fund Accounting . The Statement of Cash Flows .
Transactions . . . Another Look Ahead: Using Balance Sheet Data in. Financial Statement Analysis .
Part III Managerial Accounting . Cost Behavior and Profit Analysis . The Basics of Managerial Accounting . Cost Classifications: Fixed and Variable .
Cost Behavior . . Cost Classifications: Semi- Fixed . Profit (CVP) Analysis . Breakeven Analysis . Operating Leverage . Profit Analysis in a Discounted Fee- for- Service.
Environment . . . Profit Analysis in a Capitated Environment . The Impact of Cost Structure on Financial Risk . Cost Allocation . D e t a i l e d C o n t e n t s.
Direct Versus Indirect (Overhead) Costs . Introduction to Cost Allocation . Cost Allocation Basics . Cost Allocation Methods . Direct Method Illustration . Changing to a More Effective Cost Driver . Step- Down Method Illustration .
Activity- Based Costing . Final Thoughts on Cost Allocation . Pricing and Service Decisions . Healthcare Providers and the Power to Set Prices . Price Setting Strategies . Target Costing . . Setting Prices on Individual Services .
Setting Prices Under Capitation . Setting Managed Care Plan Premium Rates . Using Relative Value Units to Set Prices . Making Service Decisions (Contract Analysis) . Planning and Budgeting . The Planning Process . Operational Planning .
Introduction to Budgeting . Budget Timing and Other Issues . Budget Types . . . Constructing a Simple Operating Budget . Variance Analysis . Part IV Basic Financial Management Concepts .
Time Value Analysis . Time Lines . . . .
Future Value of a Lump Sum (Compounding) . Present Value of a Lump Sum (Discounting) .
Opportunity Costs . Solving for Interest Rate and Time .
Annuities . . . . Perpetuities . . .
Uneven Cash Flow Streams . Using Time Value Analysis to Measure Return on. Investment (ROI) . Semiannual and Other Compounding Periods . Amortized Loans . Detailed Contents.
Financial Risk and Required Return . The Many Faces of Financial Risk . Introduction to Financial Risk . Risk Aversion . . Probability Distributions . Expected and Realized Rates of Return . Stand- Alone Risk .
Portfolio Risk and Return . Measuring the Risk of Investments Held in Portfolios . The Relationship Between Component and. Portfolio Betas . Relevance of the Risk Measures . Interpretation of the Risk Measures .
The Relationship Between Risk and Required Return . Part VLong- Term Financing . Long- Term Debt Financing . The Cost of Money .
Common Long- Term Debt Instruments . Debt Contracts . . Credit Ratings . . Credit Enhancement .