EMENTAL MATERIALS, AND SOLUTIONS Iwo hospitals. ear for Both Hospitals al A Hospital B ,000 $ 8,000,000 9,000 30,000,000 ,000 2,000,000 ,000 $40,000,000 Assignment Exercise 14-1: Common Sizing Refer to the Metropolis Health System (MHS) comparative financial statements appearing Appendix 33-A. Required Common size the MHS statement of revenue and expenses. Example 14B: Trend Analysis end analysis allows comparison of figures over time. Reread the chapter text al ne shown in Table 14-3. 22 na ulh Statements nancial ments and from Notes werpc Metropolis Health System Balance Sheet March 31, 20X3 and 2012 and ed cash equivalents whose use is limited accounts receivable owance for bad debts $1.150.000 825.000 8,700,000 (1.300.000) 150.000 900,000 er receivables S 8255 8950 000 11.300.000 100.000 850.000 stories of supplies puld expenses 200.000 10,625,000 Current Assets 150.000 9.975,000 Whose Use Is Limited brate funded depreciation bond indenture agreements- 1,950,000 Corporate fund 1,800,000 Under bond inda held by trustee 1,425,000 3,375,000 (825,000) 2,550,000 1,475,000 3,275,00 (825, al Assets Whose Use Is Limited les Current Portion et Assets Whose Use Is Limited aperty, Plant, and Equipment, Net er Assets 2,450 19,20 19,300,000 325,000 $32,800,000 $32 Assets 472 CHAPTER 33 Case Study: Metropolis Health System Metropolis Health System Balance Sheet March 31, 20X3 and 20X2 Liabilities and Fund Balance $525,000 4,900,000 300,000 100,000 $500,000 5,300.00 325.000 175.000 Current Liabilities Current maturities of long-term debt Accounts payable and accrued expenses Bond interest payable Reimbursement settlement payable Total Current Liabilities Long-Term Debt Less Current Portion of Long-Term Debt Net Long-Term Debt Total Liabilities 5,825,000 6,300,000 6,000,000 (525,000) 5,475,000 6,500,000 (500,000 6,000.00 12,300,00 11,300,000 Fund Balances General Fund Total Fund Balances 21,500,000 21,500,000 $32,800,000 19,700,00 19,700,00 $32,000,0 Total Liabilities and Fund Balances EMENTAL MATERIALS, AND SOLUTIONS Iwo hospitals. ear for Both Hospitals al A Hospital B ,000 $ 8,000,000 9,000 30,000,000 ,000 2,000,000 ,000 $40,000,000 Assignment Exercise 14-1: Common Sizing Refer to the Metropolis Health System (MHS) comparative financial statements appearing Appendix 33-A. Required Common size the MHS statement of revenue and expenses. Example 14B: Trend Analysis end analysis allows comparison of figures over time. Reread the chapter text al ne shown in Table 14-3. 22 na ulh Statements nancial ments and from Notes werpc Metropolis Health System Balance Sheet March 31, 20X3 and 2012 and ed cash equivalents whose use is limited accounts receivable owance for bad debts $1.150.000 825.000 8,700,000 (1.300.000) 150.000 900,000 er receivables S 8255 8950 000 11.300.000 100.000 850.000 stories of supplies puld expenses 200.000 10,625,000 Current Assets 150.000 9.975,000 Whose Use Is Limited brate funded depreciation bond indenture agreements- 1,950,000 Corporate fund 1,800,000 Under bond inda held by trustee 1,425,000 3,375,000 (825,000) 2,550,000 1,475,000 3,275,00 (825, al Assets Whose Use Is Limited les Current Portion et Assets Whose Use Is Limited aperty, Plant, and Equipment, Net er Assets 2,450 19,20 19,300,000 325,000 $32,800,000 $32 Assets 472 CHAPTER 33 Case Study: Metropolis Health System Metropolis Health System Balance Sheet March 31, 20X3 and 20X2 Liabilities and Fund Balance $525,000 4,900,000 300,000 100,000 $500,000 5,300.00 325.000 175.000 Current Liabilities Current maturities of long-term debt Accounts payable and accrued expenses Bond interest payable Reimbursement settlement payable Total Current Liabilities Long-Term Debt Less Current Portion of Long-Term Debt Net Long-Term Debt Total Liabilities 5,825,000 6,300,000 6,000,000 (525,000) 5,475,000 6,500,000 (500,000 6,000.00 12,300,00 11,300,000 Fund Balances General Fund Total Fund Balances 21,500,000 21,500,000 $32,800,000 19,700,00 19,700,00 $32,000,0 Total Liabilities and Fund Balances