FEBRUARY 2017 Sub. Code: 1724
B.Sc. MEDICAL RECORD SCIENCE
THIRD YEAR
PAPER IV HOSPITAL ACCOUNTING AND FINANCIAL ACCOUNTING
AND HEALTH INSURANCE AND BILLING DESIGN
Q.P. Code: 801724
Time: Three Hours Maximum: 100 Marks
Answer all questions
I. Elaborate on: x 10 30)
1. Differentiate financial accounting and cost accounting.
2. Explain the purpose of an audit and auditing principles.
3. What is profit and loss account? Explain preparation of P and L account.
II. Write notes on: x 5 40)
1. Issue in health insurance.
2. Explain computerized ledger accounting system.
3. Explain accounting system in hospital.
4. What are the major functions of accounting?
5. Explain the advantages of budgetary control.
6. What are the causes of depreciation?
7. Explain the roles of insurance regulatory development authority.
8. Define health insurance. Explain third party payer.
III. Short answers on: (10 x 3 30)
1. Balance sheet.
2. What is ledger?
3. Internal audit.
4. Ratio analysis.
5. What are the different types of accounting?
6. What are the uses of computer in accounting?
7. Book keeping.
8. Trial balance.
9. Define first in first out method.
10. Spread sheet.