CT-M7-opt1#TransactionAccount DRCR1The General Fund recorded liabilities of $40,000 to other funds for services received from the Water Utility Fund during the year. Of this amount, $31,000 should be charged to Public Safety and $9,000 to General Government. At the government-wide level, you should credit Internal Payables to Business-type Activities. 2The General Fund paid $350,000 on the vouchers payable that were outstanding at the end of FY 2013.Tax anticipation notes issued by the General Fund were paid at maturity at the face amount plus interest of $10,000. For the General Fund charge Miscellaneous for the interest expenditure. At the government-wide level, debit Expenses—Interest on Tax Anticipation Notes.3The General Fund paid $350,000 on the vouchers payable that were outstanding at the end of FY 2013.4The General Fund paid the $13,000 reported as Due to Other Funds at the end of FY 2013. This amount was reported as Internal Payables to Business -type Activities at the government-wide level. Assume that it is Tax Year 2014. Complete the yellow area.Chart of Accounts for General FundCashTaxes Receivable—CurrentEstimated Uncollectible Current TaxesTaxes Receivable—DelinquentEstimated Uncollectible Delinquent TaxesInterest and Penalties Receivable on TaxesEstimated Uncollectible Interest and PenaltiesDue from Other FundsDue from State GovernmentInventory of SuppliesVouchers PayableTax Anticipation Notes PayableDue to Other FundsDue to Federal GovernmentDue to State GovernmentFund Balance—Nonspendable—Inventory of SuppliesFund Balance—Restricted—General GovernmentFund Balance—Restricted—Public SafetyFund Balance—Restricted—Public WorksFund Balance—Restricted—Health and WelfareFund Balance—Restricted—Culture and RecreationFund Balance—Committed—General GovernmentFund Balance—Committed—Public SafetyFund Balance—Committed—Public WorksFund Balance—Committed—Health and WelfareFund Balance—Committed—Culture and RecreationFund Balance—Assigned—General GovernmentFund Balance—Assigned—Public SafetyFund Balance—Assigned—Public WorksFund Balance—Assigned—Health and WelfareFund Balance—Assigned—Culture and RecreationFund Balance—UnassignedBudgetary Fund BalanceEncumbrances OutstandingEstimated RevenuesRevenuesAppropriationsEstimated Other Financing Uses—Interfund Transfers OutExpendituresOther Financing Uses—Interfund Transfers Out Unit 4 Discussion 1 (Due Immediately) $10 Third-Party Reimbursement – 250 Words Resources · Discussion Participation Scoring Guide. · APA Style and Format. Discuss the history of third-party reimbursement. Describe the most common reimbursement methodologies used in the past, and then discuss the methodologies that are most common today. Explain the long-term implications for the health care provider, the payer, and the patient, as the method for reimbursement continues to evolve. Remember to use citations and references as appropriate. Your post must follow APA sixth edition style and formatting guidelines. An iGuid.

1. CT-M7-opt1#TransactionAccount DRCR1The General Fund
recorded liabilities of $40,000 to other funds for services
received from the Water Utility Fund during the year. Of this
amount, $31,000 should be charged to Public Safety and $9,000
to General Government. At the government-wide level, you
should credit Internal Payables to Business-type Activities.
2The General Fund paid $350,000 on the vouchers payable that
were outstanding at the end of FY 2013.Tax anticipation notes
issued by the General Fund were paid at maturity at the face
amount plus interest of $10,000. For the General Fund charge
Miscellaneous for the interest expenditure. At the government-
wide level, debit Expenses—Interest on Tax Anticipation
Notes.3The General Fund paid $350,000 on the vouchers
payable that were outstanding at the end of FY 2013.4The
General Fund paid the $13,000 reported as Due to Other Funds
at the end of FY 2013. This amount was reported as Internal
Payables to Business -type Activities at the government-wide
level. Assume that it is Tax Year 2014. Complete the yellow
area.Chart of Accounts for General FundCashTaxes
Receivable—CurrentEstimated Uncollectible Current
TaxesTaxes Receivable—DelinquentEstimated Uncollectible
Delinquent TaxesInterest and Penalties Receivable on
TaxesEstimated Uncollectible Interest and PenaltiesDue from
Other FundsDue from State GovernmentInventory of
SuppliesVouchers PayableTax Anticipation Notes PayableDue
to Other FundsDue to Federal GovernmentDue to State
GovernmentFund Balance—Nonspendable—Inventory of
SuppliesFund Balance—Restricted—General GovernmentFund
Balance—Restricted—Public SafetyFund Balance—Restricted—
Public WorksFund Balance—Restricted—Health and
WelfareFund Balance—Restricted—Culture and RecreationFund
Balance—Committed—General GovernmentFund Balance—
Committed—Public SafetyFund Balance—Committed—Public
WorksFund Balance—Committed—Health and WelfareFund

2. Balance—Committed—Culture and RecreationFund Balance—
Assigned—General GovernmentFund Balance—Assigned—
Public SafetyFund Balance—Assigned—Public WorksFund
Balance—Assigned—Health and WelfareFund Balance—
Assigned—Culture and RecreationFund Balance—
UnassignedBudgetary Fund BalanceEncumbrances
OutstandingEstimated
RevenuesRevenuesAppropriationsEstimated Other Financing
Uses—Interfund Transfers OutExpendituresOther Financing
Uses—Interfund Transfers Out
Unit 4 Discussion 1 (Due Immediately) $10
Third-Party Reimbursement – 250 Words
Resources
· Discussion Participation Scoring Guide.
· APA Style and Format.
Discuss the history of third-party reimbursement. Describe the
most common reimbursement methodologies used in the past,
and then discuss the methodologies that are most common
today. Explain the long-term implications for the health care
provider, the payer, and the patient, as the method for
reimbursement continues to evolve.
Remember to use citations and references as appropriate. Your
post must follow APA sixth edition style and formatting
guidelines. An iGuide page APA Style and Format is included
in the resources, which may be helpful to you.
Unit 4 Discussion 2 (Due Immediately) $10
Medicare and Medicaid Programs
Resources
· Discussion Participation Scoring Guide.
· APA Style and Format.
Research and discuss the following:
· Accountable care organizations.
· Value-based purchasing.
· Never events.

3. Explain how Centers for Medicare and Medicaid Services
(CMS) is trying to improve health care quality with each of
these programs.
Remember to use citations and references as appropriate. Your
post must follow APA sixth edition style and formatting
guidelines. An iGuide page APA Style and Format is included
in the resources, which may be helpful to you.
Unit 5 Assignment 1 (Due Sunday 8/16/15) $40
System Implementation
Resources
· System Implementation Scoring Guide.
· APA Style and Format.
· Cost Benefit Analysis Template.
You are the CFO of a large academic medical center and your
organization is in the process of implementing a new electronic
health record (EHR) and practice management (PM) system.
Several of your providers are complaining about conversion to
the new EHR and PM system and are being resistant to change.
Review "Perspective 13.5: Financial Benefits From IT," on page
616 of your Financial Management of Health Care
Organizations text by Zelman, McCue, Glick, and Thomas. This
section discusses the benefits realized by Banner Health System
when they invested in IT.
Conduct additional research on the benefits of IT and develop a
presentation that you will give to all internal stakeholders to
convince them to embrace the conversion. Complete the
following:
· Apply a cost-benefit analysis to consider potential profit and
risks to your organization based on the experience of Banner
Health System. Use Plowman's spreadsheet "Cost Benefit
Analysis Template" to display your data.
· Utilize professional research to analyze opportunities for your
organization based on potential profits and risks. Include a
discussion on improved quality of care that may be realized.

4. · Devise a strategy to influence multiple levels of your
organization, especially providers. Describe at least two steps
you would take to influence others and enlist endorsements for
the conversion.
· Identify the key stakeholders to gain support for this initiative
and explain how you will gain their support.
· Evaluate two state-of-the-art systems currently being used in
other organizations that your organization may consider for this
conversion.
· Evaluate the strategic position of your organization after this
IT implementation in relation to the use of technology such as
hand-held devices, patient portals, et cetera.
· Evaluate the probable expectations of your providers and
patients surrounding this conversion.
· Develop a strategic plan for this implementation based on the
expectations of providers and patients.
Create a 15–20-slide PowerPoint presentation that includes the
above points.
Submission Requirements
Your paper should meet the following requirements:
· Written communication: Create a PowerPoint presentation of
15–20 slides, not including the title or reference slides. Be sure
to include detailed speaking notes. Your writing needs to
communicate professionally, with correct English usage. Your
points need to be logical, substantive, and relevant based on the
evidence presented. Your document should clearly identify
where each grading criteria or parts of the assignment are
addressed by using APA-formatted headings and subheadings.
In addition, your communication needs to be free of errors that
detract from the overall message.
· Parts of document: Your presentation should include the
following:
13. Title slide.
13. Slides that contain the main body of the presentation with
APA-formatted headings and subheadings.
13. Reference slides.

5. . APA formatting: Resources and citations are formatted
according to APA sixth edition style and formatting.
. Font and font size: Arial, 10 point.
Submit your PowerPoint presentation in the assignment area by
midnight CST Sunday.
Be sure to review the scoring guide to understand how the
assignment will be graded.
Unit 5 Discussion 1 (Due 8/15/15) $10
Health Care Cost Accounting – 250 words
Resources
· Discussion Participation Scoring Guide.
· APA Style and Format.
Discuss three different methods of estimating costs in a health
care organization and provide the pros and cons of each.
Remember to use citations and references as appropriate. Your
post must follow APA sixth edition style and formatting
guidelines. An iGuide page APA Style and Format is included
in the resources, which may be helpful to you.
Unit 5 Discussion 2 (Due 8/15/15) $10
Cost Allocation
Resources
· Discussion Participation Scoring Guide.
· APA Style and Format.
Complete problem 11a concerning cost allocation on page 573
of your Financial Management of Health Care Organizations
text by Zelman, McCue, Glick, and Thomas. Show all of your
calculations in an Excel spreadsheet. Post your spreadsheet and
ask related questions or offer comments about it.
Remember to use citations and references as appropriate. Your

6. post must follow APA sixth edition style and formatting
guidelines. An iGuide page APA Style and Format is included
in the resources, which may be helpful to you.
Unit 6 Assignment 1 (Due 8/23/15) $65
Accounts Receivable Management
Resources
· Accounts Receivable Management Scoring Guide.
· APA Style and Format.
It is critical that financial leaders have a firm grasp of the
organization's receivables, because roughly 75 percent of a
provider's current assets is tied up in AR (Zelman, McCue,
Glick, & Thomas, 2014). In addition to your text, select three
journal articles to support your conclusions. Complete the
following:
· Prepare a strategic assessment based on your research
surrounding AR management and discuss three ways a health
care provider can reduce days in AR.
· Prepare a strategic assessment based on your research
surrounding AR management and discuss three ways a health
care provider can monitor days in AR.
· Develop a perspective on the long-term financial trends
surrounding AR management. Discuss the risks surrounding
inadequate AR management.
· Discuss three significant changes or trends that are taking
place and their impact on the revenue cycle. Discuss how these
trends will impact organizational strategy, patient care, and
community health.
Prepare an 8–10-page paper based on the above.
Submission Requirements
Your paper should meet the following requirements:

7. · Written communication: Your 8–10-page document should
clearly identify where each grading criteria or part of the
assignment is addressed by using APA-formatted headings and
subheadings. Your writing needs to communicate
professionally, with correct English usage. Your points need to
be logical, substantive, and relevant based on the evidence
presented. In addition, your written communication needs to be
free of errors that detract from the overall message.
· APA formatting: Resources and citations are formatted
according to APA sixth edition style and formatting.
· Parts of document: Your paper should include the following:
9. Title page.
9. Table of contents.
9. Body of paper with APA-formatted headings and
subheadings.
9. References.
. Font and font size: Arial, 10 point.
Submit your Word document in the assignment area by midnight
CST Sunday. Attach spreadsheets, if any.
Be sure to review the scoring guide to understand how the
assignment will be graded.
Reference
Zelman, W. N., McCue, M. J., Glick, N. D., & Thomas, M. S.
(2014). Financial management of health care organizations: An
introduction to fundamental tools, concepts, and applications
(4th ed.). San Francisco, CA: Jossey-Bass.
Unit 6 Discussion 1 (Due 8/20/15) $10
Materials Management – 250 words
Resources
· Discussion Participation Scoring Guide.
· APA Style and Format.
Materials management is an essential function in any health
care organization to control the flow of supplies. Discuss the
benefits and limitations of using a bar code scanner in the
operating room for materials management.

8. Consider routine items and supplies that only have to be ordered
on rare occasions. Who should be responsible when an item that
was supposed to be ordered is not available, or when a surgery
has to be cancelled?
Offer recommendations based on your research.
Remember to use citations and references as appropriate. Your
post must follow APA sixth edition style and formatting
guidelines. An iGuide page APA Style and Format is included
in the resources, which may be helpful to you.
Unit 7 Discussion 1 (due 8/22/15) $10
Present Value
Resources
· Discussion Participation Scoring Guide.
· APA Style and Format.
Complete problems 19 a, 19b, 19c, and 19d on page 287 of your
Financial Management of Health Care Organizations text by
Zelman, McCue, Glick, and Thomas.
Calculate the present value of the 120,000 dollars based on all
of the discount rates listed. Post your spreadsheet to this
discussion. In a paragraph or two, state what you learned or any
tips for others working through this problem.
Remember to use citations and references as appropriate. Your
post must follow APA sixth edition style and formatting
guidelines. An iGuide page APA Style and Format is included
in the resources, which may be helpful to you.
Response Guidelines
Briefly respond to the posts of two of your peers concerning
anything they shared that may be helpful in the future.
Unit 7 Discussion 2 (due 8/22/15) $10
Payback, Present Value, and Internal Rate of Return
Resources
· Discussion Participation Scoring Guide.
· APA Style and Format.
Explain the payback method, net present value method, and the
internal rate of return. How are they similar and how are they

9. different?
Remember to use citations and references as appropriate. Your
post must follow APA sixth edition style and formatting
guidelines. An iGuide page APA Style and Format is included
in the resources, which may be helpful to you.
Unit 8 Assignment 1 (due 8/25/15) $35
Break-Even Analysis
Resources
· Break-Even Analysis Scoring Guide.
· APA Style and Format.
Write a 4–6-page paper discussing the importance of a break-
even analysis when making a decision to lease or buy a piece of
equipment. Research and provide an example of a break-even
analysis conducted in a health care organization. Complete the
following:
· Prepare a strategic assessment of the sample break-even
analysis you researched. Within your assessment, discuss when
it is appropriate to use a break-even analysis and how a break-
even analysis is done.
· Analyze the financial data in the sample break-even analysis
and explain the potential implications for the health care
institution. Discuss the role of fixed and variable costs in the
break-even analysis and how indirect costs and profit are
factored into the analysis.
· Evaluate the probable priorities and expectations of
stakeholders surrounding this break-even analysis.
· Discuss if you would develop a strategic plan to move forward
based on the sample break-even analysis.
· Explain how the sample break-even analysis might be used to
make a long-term financial decision.
· Assess the potential financial impact of the sample break-even
analysis as it relates to organizational strategy, patient care, or
community health.
Submission Requirements
Your paper should meet the following requirements:

10. · Written communication: Your 4–6-page paper should clearly
identify where each grading criteria or part of the assignment is
addressed by using APA-formatted headings and subheadings.
Your writing needs to communicate professionally, with correct
English usage. Your points need to be logical, substantive, and
relevant based on the evidence presented. In addition, your
communication needs to be free of errors that detract from the
overall message.
· APA formatting: Resources and citations are formatted
according to APA sixth edition style and formatting.
· Parts of document: Your paper should include the following:
11. Title page.
11. Table of contents.
11. Body of paper with APA-formatted headings and
subheadings.
11. References.
. Font and font size: Arial, 10 point.
Submit your Word document in the assignment area by midnight
CST Sunday. Attach spreadsheets, if any.
Be sure to review the scoring guide to understand how the
assignment will be graded.
Unit 8 Discussion 1 (due 8/27/15)$10
Decision Making – Expand or Reduce
Resources
· Discussion Participation Scoring Guide.
· APA Style and Format.
Complete question 10 concerning an expand-or-reduce decision
on page 449 of your Financial Management of Health Care
Organizations text by Zelman, McCue, Glick, and Thomas.
Show all calculations and provide recommendations for Ms.
Gilbert.
Remember to use citations and references as appropriate. Your
post must follow APA sixth edition style and formatting
guidelines. An iGuide page APA Style and Format is included

11. in the resources, which may be helpful to you.
Unit 9 Discussion 1 (due 8/27/15)$10
Different Types of Budgets – 250 words
Resources
· Discussion Participation Scoring Guide.
· APA Style and Format.
Discuss four different types of budgets and explain when it
would be appropriate to use each for a medical organization.
Remember to use citations and references as appropriate. Your
post must follow APA sixth edition style and formatting
guidelines. An iGuide page APA Style and Format is included
in the resources, which may be helpful to you.
Response Guidelines
Respond to the posts of two of your peers offering your ideas or
first-hand experience concerning the use of the particular
budgets mentioned.
Unit 9 Discussion 2 (due 8/28/15 )$10
Decentralization – 250 words
Resources
· Discussion Participation Scoring Guide.
· APA Style and Format.
Discuss decentralization and the advantages and disadvantages
of decentralization for a health care organization.
Remember to use citations and references as appropriate. Your
post must follow APA sixth edition style and formatting
guidelines. An iGuide page APA Style and Format is included
in the resources, which may be helpful to you.
Unit 10 Discussion 1 (due 8/30/15) $10
Affordable Care Act – 250 words
Resources
· Discussion Participation Scoring Guide.
· APA Style and Format.
Discuss the Affordable Care Act of 2010 and explain how it

12. attempts to improve quality, reduce cost, and increase access. In
your post, include strategies and how to gain support from
various stakeholders and improve community acceptance. Also,
research and share the act's impact on community health in your
geographic area to date.
Remember to use citations and references as appropriate. Your
post must follow APA sixth edition style and formatting
guidelines. An iGuide page APA Style and Format is included
in the resources, which may be helpful to you.
Unit 10 Discussion 2 (due 8/31/15) $10
Professional Application – 250 words
Resources
· Discussion Participation Scoring Guide.
Discuss how you will use what you have learned in this course
in your personal and professional life. Include a discussion on
potential financial impacts as it relates to your topic. You may
discuss any course content that you examined this quarter.