We're unable to sign you in at this time. Please try again in a few minutes.
We were able to sign you in, but your subscription(s) could not be found. Please try again in a few minutes.
There may be a problem with your account. Please contact the AMA Service Center to resolve this issue.
Contact the AMA Service Center:
Telephone: 1 (800) 262-2350 or 1 (312) 670-7827  *   Email: subscriptions@jamanetwork.com
Error Message ......
Other Articles |

Handbook on Accounting. Statistics and Business Office Procedures for Hospitals. Section I. Uniform Hospital Statistics and Classification of Accounts

JAMA. 1950;144(6):508-509. doi:10.1001/jama.1950.02920060070049.
Text Size: A A A
Published online


The present handbook represents a continued effort of the American Hospital Association in developing a uniform system of hospital statistics and accounts. Only the first section of the handbook has been released, but additional sections will be prepared on simplified bookkeeping procedures for small hospitals, hospital cost analysis, hospital financial and statistical statements, hospital accounting and business office procedures. The current issue, dealing with uniform hospital statistics and uniform classification of accounts, includes, also, an extensive check list of supplies and equipment with a further designation of the departments to which individual items should be charged. The section on hospital statistics describes the classification of hospital beds, admissions, births, deaths, patient days, average daily census, percentage occupancy, average length of stay, outpatient services and other statistical functions of individual departments. This is followed by four comprehensive chapters on the uniform classification of accounts, balance sheets, general fund income and general


Sign in

Purchase Options

• Buy this article
• Subscribe to the journal
• Rent this article ?

First Page Preview

View Large
First page PDF preview




Also Meets CME requirements for:
Browse CME for all U.S. States
Accreditation Information
The American Medical Association is accredited by the Accreditation Council for Continuing Medical Education to provide continuing medical education for physicians. The AMA designates this journal-based CME activity for a maximum of 1 AMA PRA Category 1 CreditTM per course. Physicians should claim only the credit commensurate with the extent of their participation in the activity. Physicians who complete the CME course and score at least 80% correct on the quiz are eligible for AMA PRA Category 1 CreditTM.
Note: You must get at least of the answers correct to pass this quiz.
Please click the checkbox indicating that you have read the full article in order to submit your answers.
Your answers have been saved for later.
You have not filled in all the answers to complete this quiz
The following questions were not answered:
Sorry, you have unsuccessfully completed this CME quiz with a score of
The following questions were not answered correctly:
Commitment to Change (optional):
Indicate what change(s) you will implement in your practice, if any, based on this CME course.
Your quiz results:
The filled radio buttons indicate your responses. The preferred responses are highlighted
For CME Course: A Proposed Model for Initial Assessment and Management of Acute Heart Failure Syndromes
Indicate what changes(s) you will implement in your practice, if any, based on this CME course.


Some tools below are only available to our subscribers or users with an online account.

0 Citations

Sign in

Purchase Options

• Buy this article
• Subscribe to the journal
• Rent this article ?

Related Content

Customize your page view by dragging & repositioning the boxes below.