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La mayora de los hospitales y organizaciones de atencin mdica utilizan la contabilidad de acumulacin (o devengo), que requiere que los ingresos se reconozcan cuando

La mayora de los hospitales y organizaciones de atencin mdica utilizan la contabilidad de acumulacin (o devengo), que requiere que los ingresos se reconozcan cuando se prestan los servicios (independientemente de cundo se cobra el efectivo) y los gastos se reconocen cuando se consumen los recursos para prestar un servicio (independientemente de cundo se paga el efectivo).

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