Accounting handbook for medical practices /
Saved in:
| Author / Creator: | Sides, Rhonda. |
|---|---|
| Imprint: | New York ; Chichester : Wiley, c2000. |
| Description: | x, 358 p. : ill. ; 24 cm. |
| Language: | English |
| Series: | Wiley healthcare accounting and finance |
| Subject: | |
| Format: | Print Book |
| URL for this record: | http://pi.lib.uchicago.edu/1001/cat/bib/4270547 |
Table of Contents:
- About the Authors
- Preface
- Chapter 1. Financial Statement Overview
- Language of Financial Decisions
- Understanding the Financial Statement Process
- Clinics without Walls
- Keeping the Books
- Chapter 2. Sample Chart of Accounts for a Medical Practice
- Overview
- Market Changes to Consider
- Analyzing the Current Situation
- Summary
- Chapter 3. Compilation, Review, and Audit Standards, Prospective Financial Statements, and Ethics
- Overview
- Prospective Financial Statements
- Ethics and Code of Professional Conduct
- Chapter 4. Financial Statement Analysis for a Medical Practice
- Overview
- Ratios
- Other Common Medical Practice Performance Indicators
- Monitoring Accounts Receivable
- Chapter 5. Internal Control Accounting Related to Medical Practices
- Overview
- Segregation of Duties
- Handling Payments
- Charge Tickets
- Bank Accounts
- Purchasing
- Accounts Payable
- Accounts Receivable Write-offs, Patient Refunds, and Contractual Adjustments
- Conclusion
- Chapter 6. Cost Accounting
- Overview
- Prelude to the Cost Accounting Analysis
- Performing the Analysis
- Cost Accounting Analysis Results and Managed Care
- Summary
- Chapter 7. Special Accounting Issues Related to Medical Practices
- Overview
- Goodwill and Other Intangibles in Medical Practice Acquisitions
- Transactions
- Hospital Income Guarantees
- Exit Strategies and Liquidations
- Advances as Loans or Income
- Chapter 8. Tax Issues Affecting Medical Practices
- Formation of a Personal Service Corporation
- Section 444 Election
- Amortization of Intangible Assets
- Amortization of Start-up Costs
- Independent Contractors versus Employees
- Below-Market Interest Rate Loans
- Personal Use of a Medical Practice-Owned Vehicle
- Leasing an Automobile
- Recordkeeping
- General Rule for Methods of Accounting under Section 446
- General Rule for Taxable Year of Deduction under Sections 267 and 461
- Retirement Plans and Employee Leasing
- Tax Imposed on Certain Built-in Gains under Section 1374
- Appendices
- Index