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The present handbook represents a continued effort of the American Hospital Association in developing a uniform system of hospital statistics and accounts. Only the first section of the handbook has been released, but additional sections will be prepared on simplified bookkeeping procedures for small hospitals, hospital cost analysis, hospital financial and statistical statements, hospital accounting and business office procedures. The current issue, dealing with uniform hospital statistics and uniform classification of accounts, includes, also, an extensive check list of supplies and equipment with a further designation of the departments to which individual items should be charged. The section on hospital statistics describes the classification of hospital beds, admissions, births, deaths, patient days, average daily census, percentage occupancy, average length of stay, outpatient services and other statistical functions of individual departments. This is followed by four comprehensive chapters on the uniform classification of accounts, balance sheets, general fund income and general
Handbook on Accounting. Statistics and Business Office Procedures for Hospitals. Section I. Uniform Hospital Statistics and Classification of Accounts. JAMA. 1950;144(6):508–509. doi:10.1001/jama.1950.02920060070049
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