Chapter 19, Problem 8E

1.

To determine

Concept Introduction:

Health care revenues:

Revenues and expenses gains, and losses increases or decreases the net assets of health care entity. Revenues and gains may increase unrestricted net assets, temporarily restricted net assets, or permanently restricted net assets. A hospital has three revenue controlling accounts patient service revenues, other operating revenues and non-operating revenues.

2.

To determine

Concept Introduction:

Health care revenues:

Revenues and expenses gains, and losses increases or decreases the net assets of health care entity. Revenues and gains may increase unrestricted net assets, temporarily restricted net assets, or permanently restricted net assets. A hospital has three revenue controlling accounts patient service revenues, other operating revenues and non-operating revenues.

To select:

Appropriate controlling accountsfrom each of the following as patient service revenue, other operating revenues or non-operating revenue.