Dingus, Zarecor and Associates - Certified Public Accountants - Spokane, WA

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• Tom Dingus, Firm Owner, CPA

• Luke Zarecor, Firm Owner, CPA

• Shar Sheaffer, Firm Owner, CPA

• Shaun Johnson

• Rikki Patch

• Hilary Whittington

• Jeannette Ring

• Abby Smith

• Tristi Cohelan

• Kami Matzek

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Community Events

SUNDAY, SEPTEMBER 05, 2010

2009 DZA SEMINAR PRESENATIONS

Medicare Cost Report Forms Presentation

Sample Medicare Cost Report

Hospital and RHC Updates

Charge Description Master Reviews

Maximizing Cost-Based Reimbursement

Accounting and Auditing Update

Allowance for Uncollectible Accounts and Contractual Adjustments

Example 1 - Allowance Calculation

Example 2 - Estimated Percentage

Example 3 - Allowance Analysis

Preparing Financial Statements in Accordance with GAAP

Sample Financial Statements