This is the second edition of the best-selling book that provides a comprehensive understanding of accounting principles, concepts, and techniques that guide health care providers. It presents tools and models available to health care managers that assist them in their financial decision support and decision-making processes as well as retrospectively evaluating and reviewing resource allocation decisions. This book reinforces the content with case-based problems throughout the chapters. Included in each chapter are learning objectives, standard introductions, key terms, and test cases for class or independent follow up.