Hospital Accounting and Statistics (Classic Reprint) - Softcover

Inhaltsangabe

Excerpt from Hospital Accounting and Statistics

As a result of numerous conferences in the years 1906 and 1908 between the Superintendents, Treasurers and Accountants of some of the larger hospitals the Schedules shown in the first thirteen pages of this book and the "Instructions regarding Distribution of Hospital Operating and Corporation or Other Current Expenses" were agreed upon as illustrating desirable forms in which hospitals might present their financial reports and statistics.

The object was to encourage and assist hospitals in adopting a simple and intelligent system of accounting approved by certified public accountants and by those experienced in hospital management.

The forms of accounts and statistics described (with slight modifications to suit the special requirements of certain hospitals) would readily set forth in a nearly uniform manner the statements of revenue and expenses, assets and liabilities, etc., desired by most hospital managers and by the public for their information and for intelligent comparison with similar reports or statements of other hospitals.

Unless such accounts and statistics are made up on some uniform basis they are apt to be misleading and valueless for purposes of comparison.

The method of accounting herein described has now been adopted as standard by a large number of hospitals throughout the United States and Canada.

The Hospital Saturday and Sunday Association of New York City (now known as The United Hospital Fund of New York), in its Thirty-third Annual Report for the year ended September 30, 1912, pages 42 and 43, stated as follows:

"Improvement in Hospital Statistics and Accounts"

"Under the instruction of the Trustees a new form of Schedule was introduced for the reports of hospitals to this Association, prepared in consultation with hospital authorities and experts in accounting and statistics. It was well received by the hospitals, and has been the mea…

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