The Users of Financial Accounting Information (2)
Posted on December 31, 2008 - Filed Under Finance | Leave a Comment
Although financial accounting developed primarily to meet the information needs of outside parties, the managers of an organization, including its board of directors (trustees), also are important users of the information. After all, managers are charged with ensuring that the organization has the financial strength to accomplish its mission, whether that mission is to maximize […]
Read More..>>Online Community Best Practices Final
Posted on December 31, 2008 - Filed Under Finance | Leave a Comment
Online Community Best Practices Final
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The Users of Financial Accounting Information
Posted on December 30, 2008 - Filed Under Finance | 1 Comment
The predominant users of financial accounting information are those parties who have a financial interest in the organization and hence are concerned with its economic status. All organizations, whether not-for-profit or investor owned, have stakeholders who have an interest in the business. In a not-forprofit
organization, such as a community hospital, the stakeholders include managers, staff […]
Mobile Megatrends 2008 (VisionMobile)
Posted on December 30, 2008 - Filed Under Finance | Leave a Comment
Mobile Megatrends 2008 (VisionMobile)
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Historical Foundations of Financial Accounting (2)
Posted on December 29, 2008 - Filed Under Finance | Leave a Comment
The economic systems of the industrialized countries have grown enormously since the beginning, and financial accounting has become much more complex. However, the original reasons for accounting statements still apply: Bankers and other investors need accounting information to make intelligent investment decisions; managers need it to operate their organizations efficiently; and taxing authorities need it […]
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Posted on December 28, 2008 - Filed Under Finance | 1 Comment
It is all too easy to think of financial statements merely as pieces of paper with numbers written on them, rather than in terms of the economic events and physical assets—such as land, buildings, and equipment—that underlie the numbers. However, if readers of financial statements understand how and
why financial accounting began, and how financial statements […]
Financial Accounting
Posted on December 27, 2008 - Filed Under Finance | 1 Comment
FINANCIAL ACCOUNTING BASICS AND THE INCOME STATEMENT
Introduction
Financial accounting involves identifying, measuring, recording, and communicating in dollar terms the economic events and status of an organization. This information is summarized and presented in financial statements—the three most important being the income statement, the balance sheet, and the statement of cash flows. Because these statements communicate financial […]
Key Concepts (2)
Posted on December 26, 2008 - Filed Under Finance | Leave a Comment
An agency problem is a conflict of interests that can arise between principals and agents. One type of agency problem that is relevant to healthcare finance is the conflict between the owners of a large for-profit corporation and its managers.
The value of any income stream depends on the amount of usable, or after-tax, income. Thus, […]
Strategic HR
Posted on December 26, 2008 - Filed Under Finance | Leave a Comment
Strategic HR
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Key Concepts
Posted on December 25, 2008 - Filed Under Finance | 1 Comment
In this chapter, important background material was presented that will be used throughout the remainder of the book. The key concepts of this chapter are:
The three main forms of business organization are the proprietorship, partnership, and corporation. Although each form of organization has its own unique advantages and disadvantages, most large organizations, and all not-for-profit […]
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