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Hca 270 Week 3 Assignment Template

Cost Classifications HCA/270 Version 3 1 Associate Level Material Cost Classifications Consult Ch. 6 & 7 of Health Care Finance and other sources to complete the form. This worksheet requires you to match the definitions and examples of types of cost, and the types of centers where costs occur. Part 1: For each term in Column A, select the correct definition from Column B on the right. Write the corresponding letter of the definition next to the term. Part II: For each real-world example, select the correct term from the list on the left. Write the corresponding letter of the real-world example next to the term. Column A F 11 Indirect costs A 11 Direct costs D 11 Fixed costs I E C B H G 11 Variable costs 11 Step-fixed costs 11 Responsibility centers 11 Revenue centers 11 Cost centers 11 Shadow cost centers Column B – Definitions A. Costs incurred directly as a result of providing a specific service or good B. Centers charged with controlling costs and generate revenue C. Have no revenue budget and no obligation to earn revenue

WEEK 3: JOURNALIZING AND POSTING GENERAL JOURNALPage 1DateDescrip±onPost RefDebitCredit1201512NOV3rdCash101 50,000 23J. Jones Capital30150,000 34J. Jones issues check to Smith Consultants.45565thComputer Equipment141 2,000 67Cash1012,000 78Smith Consultants issue a check to Digital 89Warehouse. Check number 1001.91010116thRent Expense511 1,000 1112Pre Paid Rent137 2,000 1213Cash1013,000 1314Issued check 1002 for current months rent and1415pre paid for December and January.1516161710thOFce ²urniture143 3,500 1718Cash1013,500 1819Issued check 1003 to ²urniture Dpot to purchase1920OFce ²urniture.2021212211thComputer Equipment 4,000 2223Accounts Payable2014,000 2324Purchased computer equipment on account2425due in 90 days.2526262714thCash 1,200 2728²ees Income4011,200 2829Performed a service to cash clients.2930303117thAccounts Receviable111 3,000 3132²ees Income4013,000 3233Performed a service to charge client Speedy3334²reight on invoice 101.3435353619thU±li±es Expense514 500 3637Cash101500 3738Issued check 1004 for Nov power bill.3839394020th

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