Accounting and annual financial statements in hospitals

Dual hospital financing

• Overview of the financing system.
• Overview of the legal basis such as the Hospital Financing Act and state hospital laws.

Accounting regulations for hospitals, hospital operators and the Group

• Introduction to special provisions of the Hospital Accounting Ordinance (KHBV) in conjunction with provisions of the German Commercial Code.

Excursus: Fixed assets and subsidies in the hospital's annual financial statements

• Overview of the posting of fixed assets and subsidies.

Revenues of the hospital in the income statement

• Booking and identification of inpatient and outpatient services.

• Booking and identification of optional services.

• Booking and reporting of doctors' user fees and other sales revenue.

Treatment of unfinished services ("overdeliveries") in the annual financial statements

Revenue equalization and education financing

• Accounting recognition of revenue offsets and recognition in the balance sheet and income statement.
• Offsetting and accounting of education financing.

Personnel expenses

• Correct posting and allocation of expenses by service type in accordance with KHBV specifications.
• Data basis for the care budget.

Inventories and cost of materials

• Correct recording and booking of purchasing, inventories, consignment stock and stocks on wards.

Hospital-specific provisions

• Z. E.g. risks from MDK audits, budget risks, claims for damages.