11 Closing Entries Unrestricted support contributions 15240 A D E G

11 closing entries unrestricted support contributions

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11. Closing Entries Unrestricted support contributions 15.240 A + D + E + G Unrestricted revenues dues 6.300 E Unrestricted support donated services 1.200 H Unrestricted revenues sales 6.595 D Unrestricted gains special event 300 C Unrestricted net assets reclassifications in 4.400 A + B + J Expenses program services community service 10.800 A + B + G + H + I Expenses program services recreation programs 11.000 G + H + I Expenses supporting services fund-raising 1.245 A + G + H Expenses supporting services management and general 4.490 G + H + H + I Cost of goods sold 550 D Unrestricted net assets 5.950 Selisih Temporarily restricted support contributions 4.300 A + A + B Temporarily restricted revenue investment income 475 F Temporarily restricted net assets reclassifications out 4.400 A + B + J Temporarily restricted net assets 475 Selisih Permanently restricted support contribution 5.000 F Permanently restricted net assets 5.000 Selisih
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c eradhina’s 68 Financial Reporting
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c eradhina’s 69 B. NONGOVERNMENTAL NFP HOSPITAL AND OTHER HEALTH CARE ORGANIZATIONS Sejak 2009, sumber resmi GAAP untuk nongovernmental NFP heatlh care organizations adalah FASB ASC 958 dan FASB ASC 95412 . Sedangkan sumber resmi GASB adalah sumber GAAP untuk governmental health care organization . Terdapat karakteristik unik di organisasi perawatan kesehatan, yaitu a. Entitas memiliki sumber pendapatan yang unik, yaitu patient service revenues dan premium fees . Sedangkan untuk beban juga memiliki klasifikasi khusus b. Laporan yang disajikan 1. A Statement of Financial Position 2. A Statement of Operations 3. A Statement of Changes in Net Assets 4. A Statement of Cash Flow c. The health care audit guide mensyaratkan bahwa statement of operations menggantikan statement of activities , untuk melaporkan pengukuran kinerja dan perubahan dalam unrestricted net assets
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c eradhina’s 70 Accounting for Nongovernmental NFP Hospital 1. Patient Service Revenue Pendapatan termasuk kamar dan makan, layanan keperawatan dan layanan lainnya. Patient revenue dicatat pada tingkat full established saat layanan telah disediakan. Courtesy Allowances = Diskon untuk dokter dan karyawan Contractual Adjustments = Diskon yang diatur dengan pembayar pihak ketiga (contoh, Mediacare, asuransi) yang sering memiliki perjanjian untuk mengganti biaya dengan tarif yang kurang dari yang telah ditetapkan sebelumnya Keduanya bukan merupakan expense . Mereka adalah pengurangan pendapatan yang dikurangkan dari pendapatan layanan pasien bersih yang dilaporkan dalam laporan operasi. Beban piutang tak tertagih dicatat dan akun penyisihan digunakan untuk mengurangi piutang bersih untuk estimasi piutang tak tertagih. Charity Care = Layanan yang disediakan secara gratis bagi pasien yang memenuhi syarat berdasar kebijakan layanan amal RS. Ini dikecualikan dari pendapatan layanan pasien baik bruto maupun neto, karena tidak diharapkan menghasilkan arus kas Community General Hospital is a nongovernmental NFP hospital. Gross charges at established rates for services rendered to patients amounted to $1,300,000 during 2015. The hospital had contractual adjustments with insurers and Medicare of $300,000. Hospital staff and
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