AccountingandReportingManualforCommunityHospitals.doc

DESCRIPTION OF ACCOUNTS  BALANCE SHEET 2300 UNRESTRICTED FUND ASSETS 2310 Current Assets 2310.1 1010 CASH 1011 General Checking Accounts 1012 Payroll Checking Accounts 1013 Other Checking Accounts 1014 Imprest Cash Funds 1015 Savings Accounts 1016 Certificates of Deposit 1017 Other Cash Accounts These cash accounts represent the amount of cash on deposit in banks and immediately available for use in financing unrestricted fund activities, amounts on hand for minor disbursements, and amounts invested in savings accounts and certificates of deposit. 1020 MARKETABLE SECURITIES 1021 Unrestricted Marketable Securities 1022 Other Current Investments Current securities, evidenced by certificates of ownership or indebtedness, shall be reflected in these accounts. 1030 ACCOUNTS AND NOTES RECEIVABLE Separate accounts may be maintained for different levels of inpatient care (i.e., acute and intensive, skilled nursing, etc.) and outpatient care (i.e., emergency room, clinic) if desired. This may be accomplished by the inclusion of digits to the right of the decimal. Notes receivable and accounts receivable may also be segregated, but there is usually little to be gained from this practice, as the amount of notes receivable will usually be nominal. Such segregation, therefore, is not required. 1031 Inpatient Receivables  Unbilled This account shall reflect all unbilled charges and credits (at the hospitals full established rates) for medical services rendered to patients admitted to the hospital.  1032 Inpatient Receivables  Discharged Include in this account all unpaid billings for medical services and supplies provided inpatients. The fifth and sixth digits may be used as indicated in Section 2020 to classify inpat