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This is not a textbook on bookkeeping—it is not a treatise on the theory and practice of accounting, as such. It is a presentation of the principles on which hospital financing, accounting and management are based. Among the subjects of valuable chapters are the proper handling of endowment and other funds, the determination of rates, the purchasing, storing and issuing of supplies, and the handling of payrolls and budgets. Attention is given to statistical reports in addition to the financial statements, and brief suggestions are made regarding medical statistics, including analyses of case histories. The book does not present a system, or a set of forms, that can be taken over by hospitals, but it should be a valuable help to any one who is concerned with the administration of a hospital. Incidentally, it suggests an approach to a greater uniformity in financial and medical statistics.
Accounting and Business Procedure for Hospitals. JAMA. 1933;101(7):551. doi:10.1001/jama.1933.02740320061039
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