Written for health care administrators with little accounting or finance background, this book provides a readable, easily understood overview of health care finance. Hy fully discusses accounting concepts, working capital, rate setting, cost analysis, accounts receivable, revenue sources, and inventory management. The abundant use of figures facilitates the understanding of complex financial concepts such as the financial functions involved with implementing operational and capital budgets, managing different types of accounts, determining costs, and setting prices. The aim throughout is to acquaint readers with the concepts involved and enable them to communicate effectively with finance officials.