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What type of information is used in developing projections for the coming year.

Define the following terms:

Accounts receivable
Allowance for doubtful accounts
Bad debt
Billing charge
Contractual allowance
Internal Controls
FIFO
Capital Expenditure
Compliance Audit
Inventory Turnover Rate
Operating Expense
Reimbursable Cost
Perpetual vs. Periodic Inventory (research)
Resident Trust Account
In a one to two-page essay, describe what a nursing home must do in order to write off a bad debt on the Medicare year-end cost report.
In a two to three-page essay, describe the budget development process for an actual nursing facility. If you work in a nursing facility, you will need to talk with the administrator or some other individual who is responsible for the budget. If you do not work in a nursing facility, you will have to contact one to get this information. In your discussion, be sure to include at least the following:
The nature of the budget process (i.e., whether it is a master budget, including operating, cash, and capital budgets, or one or more of them separately).
When the budget development process begins and finishes each year, and who is involved in developing the budget.
What type of information is used in developing projections for the coming year.

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