Chapter 12 - Accounting for hospitals and other health care providers. In this chapter students will be able to: Describe the reporting requirements of varying types of health care organizations, apply the accrual basis of accounting in the recording of typical transactions of a not-for-profit health care organization, prepare the financial statements for a not-for-profit health care organization. | Lecture Essentials of accounting for governmental and not-for-profit organizations (12/e) – Chapter 12: Accounting for hospitals and other health care providers