Index
Academic medical center, future of brand breakdown, 109, 113
forces that will require AMCs to change, 109–114
organizational misalignment, 109, 114
state of the academic medical center, 106–108
strategic considerations, 159–160
strategies to avoid margin meltdown, 103–130
Accountants
public, 78
for small organizations, 69
Accounting, cash versus accrual, 5, 7
Accounting distinctions between not-for-profit and commercial organizations, principal areas of accounting differences, 5–6
Accounting for assets, carrying value of investments, 42
Accounting guidance
AICPA audit guide, 52
HFMA Principles and Practices Board, 52
Securities and Exchange Commission (SEC), 52
Accounting issues relating to fundraising, accounting for gifts, 23–24
Accounting principles
accounting for loss contracts, 54
accrual basis, 35
accrual basis of reporting, 55–56
carrying value of investments, 42
colleges and universities, 41–42
contributions, 53
donated facilities, 56
grants to others, 56
health care organizations, 53–54
investment income, gains, or losses on investments, 41–42
investments, 53
life membership and initiation fees, 56
malpractice and similar contingencies, 53
membership and subscription income, 56
membership development costs, 56
reporting entity considerations, 53–54
revenue recognition, 53
settlements with third-party payers, 53
total return concept, 42
voluntary health and welfare entities, 35
Accounting records, automating, 99–100
Accounting software, selecting, ...
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