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匿名使用者 發問時間: 社會與文化語言 · 1 0 年前











MSMG is made up of two separate partnerships.

One owns the real estate and equipment while the other runs the medical operations, leasing the assets from the first partnership.

Membership in the two partnerships is identical.

Since the two partnerships have the same bookkeeping and accounting department, the decision was made long ago to establish different fiscal years for the two partnerships.

This was expected to reduce the work load of the accounting department at report time.

To perform a meaningful financial analysis of MSMG, however, it is necessary to consolidate the two sets of records by putting them on the same time frame and eliminating any interpartnership transactions.

Of even more consequence is the fact that MSMG records had been maintained on the cash basis until Harold Calloway was hired in 1980.

Mr. Calloway changed to accrual accounting and was able to implement the change for the most recently completed fiscal year.

Although the cash basis is a simpler method of accounting, there are certain difficulties with its use.

Accrual accounting information is considered to be more representative of the firm during and at the end of an accounting period.

Since a major objective of published financial statement is to provide users with information to help them predict, compare, and evaluate future earning ability and cash flows, cash accounting is not generally acceptable except in the cases where the differences between the two accounting methods are immaterial.


Lew Hollis had discussed with a representative of the CPA firm the requirements of IHC for the analysis desired by MSMG.

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For the CPA firm to provide the required data, it was necessary first to consolidate the financial statements from the two partnerships, and then to work backwards from the cash-basis accounting statements to derive the accrual-basis accounting statements.

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Although the worksheets used to derive the figures were not sent to IHC, data concerning fiscal year 1982 and ratios for 1978-1981 were received in the mail from the CPA firm.

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This information is presented in Tables 2.1 and 2.2 It was against this background that an evaluation of the past and potential future financial performance of MSMG was to be made.

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1. MGMA Center for Research in Ambulatory Health Care Administration, The Organization and Development of a Medical Group Practice (Denver; MGMA, 1976), p.2.

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1 個解答

  • 瑋人
    Lv 4
    1 0 年前

    MSMG 由二單獨的合夥組成。

    一擁有不動產和設備當其他奔跑的時候醫學的手術, 出租來自第一合夥的資產。




    表現一項 MSMG 的有意義財務分析, 然而,藉由把他們放在同時間框架而且除去任何的 interpartnership 交易鞏固二組紀錄是必需的。

    更多結果是事實「 MSMG 紀錄在現金基礎上被維護」,直到哈洛德 Calloway 在 1980 年被雇用。

    Calloway 先生換成了獲利會計而且能夠推行改變為那最近最完成會計年度。

    雖然現金基礎是一個會計的較簡單的方法, 但是,用它的使用有特定的困難。


    因為一個出版的財務報表的主要目的將提供資料給使用者幫助他們預測,比較, 而且評估將來的所賺錢能力而且兌現流程, 現金會計不是通常可接受的除了在那情況之外在哪裡這二個會計方法之間的不同是非物質的。

    雖然工作表單過去一直源自數字沒被送到 IHC, 資料關於會計年度 1982 和比因為 1978-1981 在來自 CPA 公司的郵件被收到。

    這資料在表 2.1 和 2.2 被呈現它對抗這背景 MSMG 的過去和可能將來財務表現的評估是被做。

    1. 對於在醫學小組的移動醫療行政、組織和發展的研究的 MGMA 中心練習

    參考資料: 自己
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