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Hospital Accounting: Principles and Practice.

JAMA. 1951;147(7):705. doi:10.1001/jama.1951.03670240089033.
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ABSTRACT

The material presented in this volume presumes a fundamental knowledge of general accounting and is written for the use of the hospital administrator, the hospital comptroller, and the bookkeeper as a reference work, and for the accountant who may be called on to install a system of accounting for the hospital.

In the first of 15 chapters, all of which are appropriately captioned and subindexed for quick reference, the author introduces the reader to the organizational aspects of the hospital corporation and outlines the operating and financial structures of the hospital. The early chapters are devoted to fundamental procedures with regard to their particular application to hospital accounting. Continuing in sequence are chapters on the classification of services and expenses, on sales or services, on prorating expenditures, on the handling of surplus and reserves, endowments, bond issues, investments and income therefrom, and on the preparation of the profit and loss

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