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Which of the Following Statements Is True Regarding Hospitals

Question 34

Multiple Choice

Which of the following statements is true regarding hospitals?


A) Hospital accounting and financial reporting is identical to that used by for-profit businesses.
B) Hospitals use modified accrual accounting.
C) Hospitals record revenues based upon full charges and report contractual adjustments as a deduction from revenues.
D) Hospitals report charity care in the same manner as contractual adjustments.

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