Hospital accounting
Date is approximate: 1918-1919
Abstract
All hospitals should have a complete accounting system, with internal checks, that will show all revenue and expenditure, and give comparative statistical data that will be valuable to the management from year to year and to those interested in hospital work throughout the country. The methods described were formulated after a thorough study of the accounting systems used in many of our leading institutions, and designed to meet their needs with regard to detailed information for the Superintendent and other hospital executives. We do not claim that every institution can advantageously install the system as outlined without changes and modifications to meet particular needs. In presenting these articles we assume that those in charge of the records pertaining to the business transactions of a hospital are experienced in accounting practice, and will be able to distinguish between those methods which they can adapt to their own use and those which they cannot use to advantage.