HI215: Topic: Accounting Authorities

HI215: Topic: Accounting Authorities

Through the years health care has evolved from paying cash to the physician at the time of the visit, or the visit in the home, to the progression of insurance covering the visit. The timing on payment is different from most industries, for example, when you go to the store to buy lumber and supplies for a weekend project you pay at the time of check out in the form of cash or credit card. For health care, the patient receives services and leaves the facility and the hospital or provider bills the insurance company several days later and waits for payment up to 45 days or longer. This process requires the health care administrator to be well versed in health care finance and general accounting principles.


  • Define and describe two of the five different accounting authorities that the health care finance team should be well versed in.
  • In your description identify how the authority relates to the health care industry

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