Finance and Financial Management Commons^™

An Inquiry Into The Accounting Principles And Reporting Practices Followed By Selected State University Hospitals, Rameshwar Dass Gupta

Graduate Theses and Dissertations

Because of their unique position as component units of other governmental organizations, the accounting and reporting practices of hospitals owned and operated by state supported university medical centers have been subject to several conflicting guidelines. The purposes of this study were to investigate the accounting and reporting practices of selected university hospitals, to determine the deviations between their practices and the principles recommended by the American Institute of Certified Public Accountants' Hospital Audit Guide and other guides, and to recommend changes that should be made by these hospitals to achieve the objectives for financial reporting by nonbusiness organizations as stated …