Health Care Financial Environment
Congratulations! You were selected as the new assistant to the Chief Financial Officer of Pearland Medical Center, a 1,000-bed academic medical center in the suburbs of a city with a population of over 4 million.
Pearland Medical Center purchased a Zoll R Series defibrillator, automatic cardiopulmonary resuscitation (CPR) support machine for its emergency department, for $20,000 and placed it in service in 2015. Pearland Medical Center paid $400 to ship the machine. No installation fees were required. Assume that the chest compression system falls into the Modified Accelerated Cost Recovery System (MACRS) 5-year class.
Length: 3–4 pages, excluding title page and references.
The following guidance appears only in Module 1, but it applies to the assignments throughout the course:
File format: Your work should be prepared using Microsoft Word, PowerPoint, or Excel depending upon the assignment instructions. For assignments requiring video or voice recordings, use media formats that are supported by MyTLC Courses as noted in our Trident Support page
In-text citations and references: Be sure that all information and ideas in your papers are supported by in-text citations and corresponding references at the end of the paper.
Scholarly sources: At least two scholarly sources should be included in your papers. Online sources must be limited to credible professional and scholarly publications such as peer-reviewed journal articles, e-books, or specific webpages on websites from a university, government, or nonprofit organization (these have extensions .edu, .gov, or .org). Presenting consumer sources such as e-magazines, newspapers, Wikipedia, WebMD, or other commercial websites (these have extensions .com) as references is not appropriate.
Scholarly writing: Use an academic paper format, not an essay based on your opinions or experience. Avoid using the first person in writing. Synthesize what you learned from the sources you read; write papers in your own words; and cite sources within the text, as well as include a properly formatted reference list.
Use of direct quotes: Use of direct quotes should be avoided. Only use direct quotes when preserving the exact words of an author is necessary. In the rare instance that directly quoted material is used, it must be properly cited (with quotation marks and page numbers in the in-text citation); quotes should not exceed 5-10% of the total paper content.
Accounting Capital. (2014). What are accounting principles? Retrieved from http://www.accountingcapital.com/basic-accounting/…
Laying the groundwork for value-based payment. Healthcare Financial Management, 67(2), 1-4.
Speizman, R. A. (2009). Tax-exempt status for hospitals: Where have we been – and where are we going? Healthcare Financial Management, 63(2), 62-66.
Tolbert, S. H., Moore, G. D., & Wood, C. P. (2010). Not-for-profit organizations and for-profit businesses: Perceptions and reality. Journal of Business & Economics Research, 8(5), 141-153.
Internal Revenue Service. (2016). New requirements for 501(c)(3) hospitals under the Affordable Care Act. Retrieved from https://www.irs.gov/charities-non-profits/charitab…
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