HCA 230 Project Part 1       Scenario: Congratulations! You have


HCA 230 Project Part 1

Congratulations! You have been selected as an intern for Pima Medical Center, Inc. That’s the good news. The bad news is that you have been instructed to clean up the basement file room and it is a mess—there are file folders all over the floor. The previous intern was supposed to put each file folder in the appropriate file cabinet drawer and identify which financial statement the account is reported on, but instead, he put them in alphabetical order.

The file folders are listed in alphabetical order below. Your assignment is to
1. place each file folder in the CORRECT file cabinet drawer: Asset, Liability, Equity, Revenue, or Expense
2. select the financial statement the account is reported on: Income Statement or Balance Sheet. 
 Select from drop-down lists.
File Folder NameFile DrawerFinancial Statement
Accounts PayableLiabilityBalance Sheet
Accounts Receivable  
Accrued Expenses Payable  
Accumulated Depreciation on Computer Equipment  
Accumulated Depreciation, Building Improvements  
Accumulated Depreciation, Buildings  
Accumulated Depreciation, Equipment  
Accumulated Depreciation, Furniture and Fixtures  
Accumulated Depreciation, Leasehold  
Accumulated Depreciation, Vehicles  
Additional Paid in Capital  
Advertising Expense  
Allowance for Doubtful Accounts  
Amortization Expense  
Ancillary Revenue  
Auto Expenses  
Automobile Expenses  
Bad Debt Expense  
Bank Fees  
Bank Loans Payable  
Bank Service Charges  
Building Improvements  
Cash on Hand (e.g. in cash registers)  
Cash Over and Short  
Central Patient Supply Inventory   
Charitable Contributions Expense  
Checking Account  
Common Stock  
Computer Equipment  
Consulting & Accounting Expense  
Current Portion of Long-term Debt  
Deferred.Unearned Revenue  
Deposits from Patients  
Depreciation Expense  
Dues and Subscriptions Expense  
Employee Benefit Expense, Health Insurance  
Employee Benefit Expense, Pension Plans  
Federal Payroll Taxes Payable  
Furniture and Fixtures  
FUTA Tax Payable  
Gain/Loss on Sale of Assets  
Income Tax Expense  
Income Taxes Payable  
Inpatient Revenue  
Insurance Expense, General Liability  
Insurance Expense, Malpractice  
Interest Expense  
Interest Income  
Investments – Certificates of Deposit  
Investments – Money Market  
Janitorial Expenses  
Lab Inventory   
Laundry  Expense  
Leasehold Improvements  
Legal and Professional Expense  
Licenses Expense  
Loss on NSF Checks  
Maintenance Expense  
Meals and Entertainment Expense  
Notes Payable  
Notes Receivable – Current  
Notes Receivable, Non-current  
Office Expense  
Other Current Assets  
Other Current Liabilities  
Other Expense  
Other Income  
Other Long-term Liabilities  
Other Receivables  
Other Revenue  
Other Taxes  
Outpatient Revenue  
Owners Contribution  
Owners Draw  
Payroll Checking Account  
Payroll Tax Expense  
Petty Cash  
Postage Expense  
Prepaid Expenses  
Prepaid Interest  
PTO expense  
Regular Checking Account  
Rent Expense  
Repairs and Maintenance Expense  
Retained Earnings  
Sales Tax Payable  
Supplies Expense, Office  
Supplies Inventory  
Surgery Supply Inventory   
SUTA Payable  
Telephone & Internet Expense  
Training Expense  
Travel Expense  
Utilities Expense  
Wages and Salaries Expense  
Wages Payable  

It’s that simple.Pay only when you are satisfied.

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