Accounting 210 (required paper) (Konecky). 4/2/08
Term paper (Pick one of two topics listed on page 4 of the course outline).
Description: “The topics that have been chosen involve the use of judgment in researching a conclusion. There is no right or wrong answer. I expect you to find some research on the topic, explain the issue in your paper, explain the evidence supporting your conclusion, address why you believe other possible solutions will be less desirable than yours, and state your conclusions. You are expected to cite your sources. Your choice of term paper topics: (a) Do current accounting standards effectively capture all the costs of a real estate development, including imipact on the quality of life of the residents? Does the increase in ratables cover the increased costs of the municipal services resulting from the development? (b) Discuss cost accounting systems and hospital emeregency rooms. Are costs and revenues assigned to emergency rooms in a manner that is fair to emergency rooms? How shold emergency room treatment of uninsured patients non-emergency visits (charity care) be accounted for?”
Research Help:
Begin your research on the Library’s hompage www.bergen.edu/library Under Find Articles/Electronic Resources click on ProQuest Research Library. (If you are offcampus you will be asked for your last name and seven digit student i.d. number.) Type in keywords such as hospital costs or cost containment or expenses or emergency room … The article links that we provide should give you some background information.
(a) Answer this: Do the ratables on new residential construction really PAY for the increased costs of municipal services, etc. See Hamilton; and Ratables Chase articles to develop insight into creating a realistic point of view. Use terms: “ratable chase”, or “ratables and development”.
(b) Answer this: Are revenues that come from other hospital departments shared with the original emergency room patient admission? Hospitals assign revenues and costs by departments, but should how hospitals assign income/expense take into account the marketing/referral function of the emergency room? Here are links to some background articles: Trauma units; What’s a new patient worth… ; GME at what cost?.
Develop your own argument.