At a time when health care organizations face unprecedented financial challenges, understanding financial accounting is important for all health care professionals, especially those who manage a department and a budget. Designed for both students and professionals, Accounting Fundamentals for Health Care Management, Second Edition clearly explains accounting principles and applies them to the health care environment.Critical topics such as recording and reporting financial information, depreciation, and financial statement analysis are all thoroughly coveredThe Second Edition offers:•New co-author, Thad Calabrese•New chapter (Chapter 2) provides an Excel tutorial. •New discussion of the impact of Health Care Reform in Chapter 3•Updated throughout with information on IFRS•Coverage of 'cash basis' vs. 'accrual basis'•New discussion of 'fair value'•Simplified discussion of MACRS•New discussion of Sarbanes-Oxley Act•Many general updates

�ber die Autorinnen und Autoren

Steven A. Finkler, PhD, CPA is Professor Emeritus of Accounting and Financial Management at New York University’s Robert F. Wagner Graduate School of Public Service, where he directed the Healthcare Financial Management specialization for over twenty years. He is an award winning teacher and author.''Among his publications are eighteen books, including Accounting Fundamentals for Health Care Management (with David Ward), Budgeting Concepts for Nurse Managers,'and Finance and Accounting for Nonfinancial Managers.' Dr. Finkler has published over 200 articles in Healthcare Financial Management, Health Care Management Review, Hospitals and Health Services Organizations, Health Services Research, the New England Journal of Medicine and many other health care journals.' He received a B.S. and M.S. from the Wharton School where he majored in Accounting and Finance. His Master’s degree in Economics and Ph.D. in Business Administration were awarded by Stanford University.' Dr. Finkler, who is also a CPA, worked as an auditor with Ernst and Young and was on the Wharton School faculty before joining NYU.' He served for four years as a member of a National Advisory Board at NIH.' He is a member of the Executive Board of the International Society for Research in Healthcare Financial Management, former member of the editorial board of Health Care Management Review, and is currently Treasurer and a member of the Board of Governors of Daughters of Israel Geriatric Center.

David Ward, Ph.D., is Associate Dean for Academic and Student Affairs in the College of Health Professions at the Medical University of South Carolina. Prior to becoming Associate Dean, Dr. Ward served as Chairman of the Department of Health Administration and Policy at the Medical University of South Carolina. Dr. Ward’s teaching activities at the Medical University include Financial Management, Healthcare Accounting, and Applied Research Methods. Dr. Ward has numerous peer-reviewed publications in journals such as Health Care Financing Review, Public Budgeting and Financial Management, and the American Journal of Public Health. In addition, Dr. Ward is the co-author of two health care accounting text books. Dr. Ward received his B.A. from Colgate University and an M.P.A. and Ph.D. from the Robert F. Wagner Graduate School of Public Service at New York University.'

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