RHCF Reporting and Accounting - LeadingAge New York

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RHCF Reporting and Accounting

This manual is posted on our Web site for the convenience and exclusive use of our members. A hard copy version of the manual is available from the Department of Health by calling the office of Real Estate Appraisals at 518-473-9213.

NYAHSA has created the following links to major sections of the manual. Please note that this is not a complete listing of the manual’s table of contents, but is merely intended to assist in navigating this PDF version.

In addition to the official manual, NYAHSA will be using this Web page to periodically post reference materials relevant to nursing home accounting practices. Our goal is to provide nursing home financial managers with a convenient reference source on nursing home accounting practices specific to New York.

The New York State RHCF Reporting and Accounting Manual links:

RHCF Reporting and Accounting Overall Table of Contents

RHCF Reporting and Accounting Regulatory Citations and Background

RHCF Reporting and Accounting Accounting Principles, Concepts and Specialized Areas

RHCF Reporting and Accounting Accounting Principles – Table of Contents

RHCF Reporting and Accounting Reference to Hospital Audit Guide

RHCF Reporting and Accounting Basic Accounting Concepts

RHCF Reporting and Accounting Accruals and Revenue and Expense Matching

RHCF Reporting and Accounting Fund Accounting

RHCF Reporting and Accounting Unrestricted Funds

RHCF Reporting and Accounting Endowments and Restricted Funds

RHCF Reporting and Accounting Investments

RHCF Reporting and Accounting Accounting Principles – Inventory

RHCF Reporting and Accounting Accounting Principles – Capital

RHCF Reporting and Accounting Capitalization Policy and Minor Equipment

RHCF Reporting and Accounting Estimating Useful Life

RHCF Reporting and Accounting Disposal of Assets

RHCF Reporting and Accounting Accounting Principles – Timing Differences

RHCF Reporting and Accounting Pledges and Self Insurance

RHCF Reporting and Accounting Related Organizations

RHCF Reporting and Accounting Accounting Principles – Debt Financing and Construction

RHCF Reporting and Accounting Article 28A Nursing Homes

RHCF Reporting and Accounting Specialized Accounting Areas

RHCF Reporting and Accounting Major Movable Equipment and Employee Benefits

RHCF Reporting and Accounting Research and Grant Accounting

RHCF Reporting and Accounting Shared Services and School Contracts

RHCF Reporting and Accounting Inservice Education

RHCF Reporting and Accounting Physician Remuneration

RHCF Reporting and Accounting Periodic Interim Payments

RHCF Reporting and Accounting Patient Trust Funds

RHCF Reporting and Accounting Chart of Accounts – Numeric Logic

RHCF Reporting and Accounting Chart of Accounts – Balance Sheet

RHCF Reporting and Accounting Chart of Accounts – Revenue and Expense

RHCF Reporting and Accounting Balance Sheet Account Descriptions

RHCF Reporting and Accounting Revenue and Expense Account Descriptions

RHCF Reporting and Accounting Natural Classification of Expenses – Salaries

RHCF Reporting and Accounting Natural Classification of Expenses – Supplies and Materials

RHCF Reporting and Accounting Natural Classification of Expenses – Purchased Services

RHCF Reporting and Accounting Natural Classification Distribution Index

RHCF Reporting and Accounting Functional Reporting Centers and Units of Measure

RHCF Reporting and Accounting Functional Reporting Centers Concepts

RHCF Reporting and Accounting Standard Units of Measure

RHCF Reporting and Accounting Description of Functional Reporting Centers and Units

RHCF Reporting and Accounting Listing of Functional Reporting Centers and Measures

RHCF Reporting and Accounting Functional Reporting Centers/Measures Detailed Descriptions

RHCF Reporting and Accounting Functional Reporting – Medical Director

RHCF Reporting and Accounting Functional Reporting – Transportation

RHCF Reporting and Accounting Functional Reporting – Therapy

RHCF Reporting and Accounting Functional Reporting – SNF

RHCF Reporting and Accounting Functional Reporting – Domiciliary Care

RHCF Reporting and Accounting Functional Reporting – Independent Living

RHCF Reporting and Accounting Functional Reporting – Outpatient Clinics

RHCF Reporting and Accounting Functional Reporting – Day Care

RHCF Reporting and Accounting Functional Reporting – Home Health Care

RHCF Reporting and Accounting Functional Reporting – Meals-on-Wheels

RHCF Reporting and Accounting Functional Reporting – Fund Raising

RHCF Reporting and Accounting Functional Reporting – Barber and Beauty Shop

RHCF Reporting and Accounting Functional Reporting – Sold Services

RHCF Reporting and Accounting Cost Finding

RHCF Reporting and Accounting Segregation of Capital, Interest, and Operating Costs

RHCF Reporting and Accounting Cost Finding – Sampling

RHCF Reporting and Accounting Glossary

RHCF Reporting and Accounting Manual Revisions

RHCF Reporting and Accounting Revision One

RHCF Reporting and Accounting 1980 Changes to Natural Classifications

RHCF Reporting and Accounting 1981 Changes

RHCF Reporting and Accounting Revision Two

RHCF Reporting and Accounting Revision Three

RHCF Reporting and Accounting Enterprise Funds

RHCF Reporting and Accounting Medicaid Audit Program

RHCF Reporting and Accounting Additional Resources