Revenue Recognition in Healthcare

1.5 CPESpecialized Knowledge

This course explores revenue recognition in the healthcare industry under ASC 606 and GAAP, covering key billing models, financial reporting challenges, and uncompensated care. Through real-world case studies, students will learn how to apply revenue recognition principles in healthcare accounting and financial management.

VIDEO COURSE

This course is free

Create a free account to enroll and earn CPE. No credit card required.

Create free account Already enrolled? Sign in to continue

About this course

This course provides CPAs and finance professionals with a comprehensive understanding of revenue recognition in the healthcare industry under ASC 606 and GAAP. Participants will explore key revenue recognition principles, healthcare billing models, and financial reporting challenges, including fee-for-service, bundled payments, capitation models, and value-based care.

The course also covers charity care, bad debt, and contractual adjustments, ensuring learners understand their impact on financial statements.

Through real-world case studies and financial statement analysis, students will gain practical insights into applying revenue recognition standards in healthcare settings, essential for those pursuing careers in healthcare accounting, auditing, or financial management.

What you’ll learn

Upon completion of this course, you will be able to:

Understand the revenue recognition principles and key differences between revenue recognition in healthcare and other industries.
Determine how to recognize revenue from bundled payments, capitation, and risk-sharing agreements.
Address challenges in estimating and recognizing revenue over time.
Distinguish between charity care, bad debt, and contractual adjustments.

Your instructor

Michael Carroll, CPA, CISA, CISM

Course content

6 lessons · 12 steps · 1h 3m of video

01LESSON 1Introduction to Revenue Recognition in Healthcare1 item

02LESSON 2Core Revenue Recognition Framework2 items

03LESSON 3Accounting for Healthcare Billing Models1 item

04LESSON 4Handling Charity Care and Bad Debt Write-offs1 item

05LESSON 5Case Studies4 items

06LESSON 6Course Summary1 item

Locked

Final assessment: Review

Course access is required to take this assessment.

6 questionsNo passing scoreUnlimited attempts

On course completion: 1.5 CPE and a certificate

Locked

Final assessment: Revenue Recognition in Healthcare

Course access is required to take this assessment.

8 questions70% to passUnlimited attempts

On course completion: 1.5 CPE and a certificate

Course details

CPE: 1.5
Field of study: Specialized Knowledge
Course level: Not specified
Delivery method: QAS™ Self Study
Prerequisites: None
Advance preparation: Not specified
Course content: 6 lessons · 12 steps
Assessment: 2 final assessments · 14 questions · passing scores shown with each assessment
Completion deadline: 365 days from enrollment
Last updated: February 2025
Registration: A free Wisdify account and course enrollment are required.