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

May 8th, 2015
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ACC 497 Week 5, Learning Team Assignment - Case Study Presentation

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WEEK FIVELEARNING TEAMCASE STUDYACC/497Table of Contents Requirement A Requirement B What if thegovernment ownedthe hospital? ReferencesL. Williams. (2011). Tennis mixer to benefit St. JudeChildren's Research Hospital. Retrieved fromhttp://www.ultimatespringtx.com/stories/240792-events-tennismixer-to-benefit-st-jude-children-s-research-hospitalRequirement A What is meant by the reference in Table 5.3-1 to an FAS 116adjustment?Fiscal Year Ended 1999St. Jude Children's Research Hospital Form990*Schedule of deferred debits &credits by contract (FAS 116adjustment noted to result inthis deferred revenue)$157,628 How are contributions recorded? Is there a distinction betweenpledges receivable 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,such as the linkages between St. Jude Children's ResearchHospital, ALSAC, and the foundation cited? Explain.Requirement BPatient Revenue MixesUniversal Health Services, Inc.St. Judes Childrens ResearchHospitalMedicare32.3%Contributions37.8%Medicaid11.5%Patient Care Services27.9%Managed Care (HMOs &34.5 GrantsPPOs)How does this revenue% mix compare27.6%revenuewith theOthersources21.7 entity,Other St. Jude Childrens6.7%blendof

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