Nelson Higher Education

Higher Education

Introduction to Health Care Finance and Accounting, 1st Edition

  • Carlene Harrison
  • William P. Harrison
  • ISBN-10: 1111308675
  • ISBN-13: 9781111308674
  • 352 Pages | Hardcover
  • COPYRIGHT: 2013 Published
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About the Product

Extremely practical and packed with current examples, Introduction to Health Care: Finance and Accounting delivers a comprehensive overview of the business side of healthcare. This entry-level healthcare finance book offers detailed discussions of cost reimbursement programs, economic factors driving the rising costs of medical services, and healthcare reform through the Patient Protection and Affordable Care Act of 2010. It explains the basics of healthcare accounting and finance, from accounting fundamentals, operating the cash drawer and bank reconciliation through the more complex issues of cash management, budgeting and variance analysis, and revenue cycle management.


  • Combines an overview of the current American health care system, basic accounting concepts, and financial tools into an all-inclusive, entry-level text.

  • Extensive coverage ranging from the basics of health care finance to the more complex.

  • Case studies relevant to a variety of health care providers demonstrate accounting and finance concepts in the context of real-world practice.

  • Presents Pause & Review activities immediately after key concepts or principles.

  • Details the benefits and impacts of the Patient Protection and Affordable Care Act of 2010 for the most up-to-date coverage of influential legislation.

  • The accounting section provides students with a solid background in double entry accounting and building the balance sheet and income statement, while the financial management section provides real-life case studies in budgeting and variance analysis, cash management, money and banking, and revenue cycle management.

  • While the text emphasizes the hospital, it also addresses a variety of other providers, such as physicians and the insurance industry.

  • Focuses on areas most likely to be encountered by students in their work environment, including financial and cost accounting, ratio analysis, rate setting, strategic planning, working capital management, the time value of money, and budgets.

  • Online Instructor Resources include an Instructor’s Manual with chapter answer keys and suggested quizzing, 300 PowerPoint slides covering every chapter, and a 1,500-question test bank created in ExamView

About the Author

Carlene Harrison

Carlene Harrison is dean of the School of Allied Health at Hodges University, where she has overall responsibility for degree programs in Health Administration, Health Studies, Medical Assisting, and Health Information Technology. She has been a faculty member at Hodges since 1992. Prior to becoming a full-time educator in 2000, she worked more than twenty years as a healthcare administrator. Employed mostly in the outpatient setting, she worked for for-profit, not-for-profit, and public health organizations. This is her fifth healthcare book. Dr. Harrison earned her doctorate from Argosy University, with dissertation research in the field of improving critical thinking in adult learners

William P. Harrison

William Harrison's 30-year career in finance includes service as finance director for a variety of municipalities throughout the country. Additionally, he spent time as an auditor for the state of Colorado where he was assigned to audit the finances of various healthcare agencies.

Table of Contents

1. The Healthcare System.
2. Healthcare Professionals and Facilities: The Evolving Process of Healthcare Delivery.
3. Paying for Healthcare.
4. The Rising Costs of Medical Service and Healthcare Reform.
5. Basic Accounting Concepts.
6. The Balance Sheet.
7. The Income Statement.
8. Budgets.
9. Cash Management.
10. Money and Banking.
11. Revenue Cycle Management.
12. Managing Financial Risk.


All supplements have been updated in coordination with the Main title.
Please see Main title page for new to this edition information.

Instructor Supplements

Instructor's Resource  (ISBN-10: 1111308683 | ISBN-13: 9781111308681)

Online Instructor Resources include an Instructors Manual with a suggested syllabus, topic calendar, and talking points for case studies, 300 PowerPoint slides covering every chapter, additional case studies, and a 1,500-question test bank created in ExamView.