Hospital Accounting and Statistics e-bog

Whilst the greatest effort has been made to ensure the quality of this text, due to the historical nature of this content, in some rare cases there may be minor issues with legibility. The forms of accounts and statistics described (with slight modifications to suit the special requirements of certain hospitals) would readily set forth in a nearly uniform manner the statements of revenue and expenses, assets and liabilities, etc., desired by most hospital managers and by the public for their information and for intelligent comparison with similar reports or statements of other hospitals. Unless such accounts and statistics are made up on some uni form basis they are apt to be misleading and valueless for purposes of comparison. The method of accounting herein described has now been adopted as standard by a large number of hospitals throughout the United States and Canada. The Hospital Saturday and Sunday Association of New York City (now known as The United Hospital Fund of New York), in its Thirty-third Annual Report for the year ended September 30, 1912, pages 42 and 43, stated as follows.