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There's Just No Accounting for Healthcare: A look at the differences between standard GAAP accounting and accounting for healthcare clients
Allen, Miranda

2013, BA, Kent State University, College of Business Administration / Department of Accounting.
This thesis examines the idea that the Generally Accepted Accounting Principles (GAAP) cannot be strictly applied to all industries. To show this, I compare and contrast the accounting rules used in the healthcare industry with the GAAP. Research was conducted in both areas using healthcare providers as a representative of the healthcare industry and McDonald's as a representative of standard GAAP users. I find that there were differences between the accounting rules used by healthcare providers and those used by McDonald's especially when considering the frequency of uncollectible receivables and the level of government involvement. Aside from these two areas, however, I find that the differences were not as large as I originally suspected. Overall, my findings demonstrate that the GAAP must sometimes be configured to fit a particular industry's accounting needs which are directly affected by the decisions that must be made in that industry.
Linda Zucca (Advisor)
Drew Sellers (Committee Member)
Nadia Greenhalgh-Stanley (Committee Member)
Leslie Heaphy (Committee Member)
63 p.

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Allen, M. (2013). There's Just No Accounting for Healthcare: A look at the differences between standard GAAP accounting and accounting for healthcare clients . (Electronic Thesis or Dissertation). Retrieved from https://etd.ohiolink.edu/

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Allen, Miranda. "There's Just No Accounting for Healthcare: A look at the differences between standard GAAP accounting and accounting for healthcare clients ." Electronic Thesis or Dissertation. Kent State University, 2013. OhioLINK Electronic Theses and Dissertations Center. 27 Apr 2015.

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Allen, Miranda "There's Just No Accounting for Healthcare: A look at the differences between standard GAAP accounting and accounting for healthcare clients ." Electronic Thesis or Dissertation. Kent State University, 2013. https://etd.ohiolink.edu/

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