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3 Cards in this Set
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Private NFP hospitals: FASB standards |
93, 116, 117, 124, 136, 164
Also: AICPA Audit Guide for Health Care Orgs |
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Contractual adjustments |
When a third party (insurance, medicare, medicaid) pays a bill they are usually given a discount that is a contra-revenue to receivables |
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Journal entry for contractual adjustments |
Contractual adjustment Patient Accounts Rec |
