Chapter 1
Fundamentals of Accounting
Introduction
Before any discussion of hospital reimbursement can be given, a broad overview of the fiscal concepts that drive the accounting field needs to be addressed. The accounting profession has been in existence for hundreds of years, and there are numerous services an accountant can perform. These services range from those that are limited in scope to ones that are highly analytical. The rules and guidelines that accountants follow are formulated by regulatory bodies that have a responsibility to the ...
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