ACC 497 Week 5, Learning Team Assignment - Case Study Presentation

Apr 23rd, 2015
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ACC 497 Week 5, Learning Team Assignment - Case Study Presentation

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WEEK FIVE LEARNINGTEAM CASE STUDYACC/497Table of Contents Requirement A Requirement B What if thegovernment owned thehospital? ReferencesL. Williams. (2011). Tennis mixer to benefit St. Jude Children's ResearchHospital. Retrieved from http://www.ultimatespringtx.com/stories/240792-eventstennis-mixer-to-benefit-st-jude-children-s-research-hospitalRequirement A What is meant by the reference in Table 5.3-1 to an FAS 116 adjustment?Fiscal Year Ended 1999Schedule of deferred debits & creditsby contract (FAS 116 adjustment notedto result in this deferred revenue)St. Jude Children's Research Hospital Form 990*$157,628 How are contributions recorded? Is there a distinction between pledgesreceivable and accounts receivable? Are there circumstances when financial statements can quantifyvolunteers' services? Can financial statement users of not-for-profit hospitals' financialstatements expect to be fully informed regarding affiliated parties, suchas the linkages between St. Jude Children's Research Hospital, ALSAC,and the foundation cited? Explain.Requirement BPatient Revenue MixesUniversal Health Services, Inc.St. Judes Childrens Research HospitalMedicare32.3%Contributions37.8%Medicaid11.5%Patient Care Services27.9%Managed Care (HMOs & PPOs) 34.5%Grants27.6%Other sourcesOther6.7%21.7% How does this revenue mix compare with the revenue blend ofthe not-for-profit entity, St.

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