Chapter 19, Problem 9E

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. Revenue controlling accounts are of three types as follows

1. The major revenue account for a hospital is operating service revenue, in which the gross revenue earned are recorded on accrual basis. following are the revenues recorded in this account
2. Other operating revenue, which records revenue form services other than health care provided to patients and residents. Other operating revenue would include.
3. The revenue which is not directly related to an entities principle revenue is non-operating revenue. These items include unrestricted and donor restricted pledges, gifts or grants, unrestricted income from endowment funds, and maturing property.

To record:All the events in the books of B Hospital.