Introduction to the Health Care Industry  

Explore the various types of health care entities and the accounting and reporting for each type. Learn about the financial statements, identify the various revenue sources and special accounts specific to health care providers, examine the balance sheet and importance of patient receivables and settlement accounts, summarize the guidance and the effects of FASB ASC 606, Revenue from Contracts with Customers, understand audit considerations, as well as specifics about financial and operational analysis. A set of financial statements and footnotes for a sample hospital will illustrate the accounting and reporting practices discussed in this course. This basic level course is most beneficial to professionals new to this topic who may be at the staff or entry level in an organization but also for an experienced professional with limited exposure to this topic.