Bannow, T. (2018). Hospital profits, uncompensated care climb. Modern Healthcare, 48(2), 0013. The article discusses the 2018 edition of the "Hospital Statistics" report from the American Hospital Association, which looks at hospital financial and utilization trends in the U.S. Topics include the increase in profits for community hospitals in 2016, growth in uncompensated care including free and discounted care for low-income patients, and the decline in bad debt due to the expansion of healthcare coverage under the enacted Patient Protection and Affordable Care Act (ACA).
Gooch, K. (2017, May 17). Moody's: US nonprofit hospitals see decrease in median operating margin. Becker’s Hospital CFO Report. The article discusses financial data from the Moody's Investors Service annual report which examined audited fiscal year 2016 financial statements for 150 hospitals and health systems.
Films on Demand. (2014, January 1). Accounting basics and definitions: Accounting fundamentals [Video file]. The video introduces viewers to the process of accounting as illustrated by a cupcake shop and a medical clinic. Sections include: (a) definitions of GAAP, OCBOA, revenues, expenses, assets, and liabilities; (b) the stages of the accounting cycle; (c) importance of accurate accounting; (d) basic accounting terms; (e) financial reporting; (f) income statements; (g) balance sheets; (h) owner equity; and (i) statements of cash flows.
Leading by example. (2014). Healthcare financial management: Journal of the healthcare financial management association, 68(6), 68-73. This article profiles 2014-2015 Chair of the Healthcare Financial Management Association and provides a number of practical leadership examples and insights for finance leaders.