| Titre : | The basics of accounting for audiologists (2006) |
| Auteurs : | Robert M. Traynor |
| Type de document : | Article |
| Dans : | Seminars in hearing (Vol. 27, n°1, February 2006) |
| Article en page(s) : | p. 27-37 |
| Langues: | Anglais |
| Descripteurs : |
HE Vinci Audiologues ; Comptabilité |
| Résumé : | Even if a practice uses a professional for its accounting, audiology practice managers should be familiar with accounting principles, financial statements, and basic terminology so they can understand the differences between income and cash flow as well as the impact of expenses on overall profit. Audiologists do not need to be accountants but they do need the fundamentals to be able to interact with the business world, better manage their practices, and protect their assets. Armed with this information, the audiologist manager can track profits and losses as well as arrive at intelligent decisions about initiating or continuing specific services. The very health of a practice is indicated by its financial statements, which include the balance sheet, income statement, and the statement of cash flows. These statements present how much is earned, where the earnings came from, and what it cost to earn it. Financial statements and accounting information are so important that bankers and other lenders depend heavily upon it to support their decisions to grant credit. Additionally, the tracking of the practice with financial accounting ratios is important to the understanding of how the practice is performing relative to a chosen standard. This article presents the basics of managerial accounting and financial accounting for audiologists so they can better understand the health of their practice. |
| Disponible en ligne : | Oui |
| En ligne : | https://login.ezproxy.vinci.be/login?url=https://www.thieme-connect.com/products/ejournals/abstract/10.1055/s-2006-932120 |
Exemplaires (1)
| Cote | Support | Localisation | Section | Disponibilité |
|---|---|---|---|---|
| Seminars in hearing. Vol. 27, n°1 (February 2006) | Périodique papier | Ixelles | Rez | Consultation sur place uniquement Exclu du prêt |
