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There's Just No Accounting for Healthcare: A look at the differences between standard GAAP accounting and accounting for healthcare clients

Allen, Miranda
http://rave.ohiolink.edu/etdc/view?acc_num=ksuhonors1367851476

Abstract Details

2013, BA, Kent State University, College of Business and Entrepreneurship, Ambassador Crawford / Department of Accounting.
This thesis examines the idea that the Generally Accepted Accounting Principles (GAAP) cannot be strictly applied to all industries. To show this, I compare and contrast the accounting rules used in the healthcare industry with the GAAP. Research was conducted in both areas using healthcare providers as a representative of the healthcare industry and McDonald's as a representative of standard GAAP users. I find that there were differences between the accounting rules used by healthcare providers and those used by McDonald's especially when considering the frequency of uncollectible receivables and the level of government involvement. Aside from these two areas, however, I find that the differences were not as large as I originally suspected. Overall, my findings demonstrate that the GAAP must sometimes be configured to fit a particular industry's accounting needs which are directly affected by the decisions that must be made in that industry.
Linda Zucca (Advisor)
Drew Sellers (Committee Member)
Nadia Greenhalgh-Stanley (Committee Member)
Leslie Heaphy (Committee Member)
63 p.
Accounting; Health Care

Recommended Citations

Citations

  • Allen, M. (2013). There's Just No Accounting for Healthcare: A look at the differences between standard GAAP accounting and accounting for healthcare clients [Undergraduate thesis, Kent State University]. OhioLINK Electronic Theses and Dissertations Center. http://rave.ohiolink.edu/etdc/view?acc_num=ksuhonors1367851476

    APA Style (7th edition)

  • Allen, Miranda. There's Just No Accounting for Healthcare: A look at the differences between standard GAAP accounting and accounting for healthcare clients . 2013. Kent State University, Undergraduate thesis. OhioLINK Electronic Theses and Dissertations Center, http://rave.ohiolink.edu/etdc/view?acc_num=ksuhonors1367851476.

    MLA Style (8th edition)

  • Allen, Miranda. "There's Just No Accounting for Healthcare: A look at the differences between standard GAAP accounting and accounting for healthcare clients ." Undergraduate thesis, Kent State University, 2013. http://rave.ohiolink.edu/etdc/view?acc_num=ksuhonors1367851476

    Chicago Manual of Style (17th edition)

ksuhonors1367851476
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© 2013, some rights reserved.Creative Commons License There's Just No Accounting for Healthcare: A look at the differences between standard GAAP accounting and accounting for healthcare clients by Miranda Allen is licensed under a Creative Commons Attribution-NonCommercial-NoDerivs 3.0 Unported License. Based on a work at etd.ohiolink.edu.
This open access ETD is published by Kent State University Honors College and OhioLINK.