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Dubious Medical Practice Accounting

gary-bodeWhy Financial Statements are Sometimes Suspect?

 By Dr. Gary L. Bode; CPA, MSA, CMP

Medical practice financial statements have potential problems and are often suspect for several reasons.  

First, they rely on unverified information from the practitioner. A practice’s internal bookkeeping, even with the highest of intentions, is often sloppier than an accountant might hope for.  Professional liability with the IRS, and time constraints, keep the average accountant from doing anything but merely compiling figures given them.  The standard disclaimer on their financial statements states this fact.   

Second, most accountants are generalists in that they service other industries, like hog farms and flower shops; besides health care.  Specialization developed in medicine and health care for a good reason – it became too complex for a single person to have a comprehensive grasp on all of it.  The accounting industry has not followed suite.  Thus, CPAs often have little direct experience in the health care professional space.

Finally, accountants generally limit their scope of service to interfacing with the government for you on tax issues.  Therefore, their statements reflect tax position, which is only one component of the practice’s total financial condition. While important, this is hardly all your accountant is capable of doing.

Now, have you ever experienced a problem relative to the above post?

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Hospitals: www.HealthcareFinancials.com

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[By Staff Reporters]horizontal-nurses

Phreesia is an intentional misspelling of a flower (Freesia) and is a medical office access management product that replaces a physician’s traditional patient data-gathering clipboard with a free easy-to-use wireless touch-screen device called a PhreesiaPad. Everything else required [absent the broadband internet connection], including a wireless network, is supplied by the company



Patient interviews can be as short or as long as desired by the physician. On average, a patient interview will take anywhere from 2 to 6 minutes. The PhreesiaPads come with a built-in tracking device as well as multiple anti-theft warning signs to prevent theft. The PhreesiaPad does not operate outside a physician’s office. They are reportedly very durable and rugged. However, if one does happen to break, it is replaced free of charge


  • Capture optimized and comprehensive patient information.
  • Enable patients to verify, rather than re-enter, previously recorded information.
  • Conduct pre-visit personalized interactive patient interviews in the waiting room.
  • Completed interviews automatically printed as a report for physician review.
  • Engage patients while they wait.
  • Offer up-to-date health education relevant to patient medical concerns.
  • Provide patients with practical information for healthy living. 
  • Display custom messages about the medical practice.
  • Better prepare patients for office appointments.
  • Ensure important information is acquired.
  • Automate current HIPAA, Medicare and patient payment agreements.


Phreesia is not a substitute for clinician-patient dialogue. However, patients often find it easier to confide sensitive information to a computer than directly to a clinician (i.e. alcohol use, drug use, psychiatric evaluation, depression, etc.). Additionally, Phreesia encourages a more structured, meaningful clinician-patient conversation by better preparing providers and better informing patients in advance of every visit.

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And so, your thoughts and comments on this Medical Executive-Post are appreciated. One comment was that this device resembled the Amazon Kindle electronic reader. Early-adopter insight is appreciated.

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