NET PATIENT REVENUE Definition

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NET PATIENT REVENUE (NPR), in hospitals, is gross inpatient revenue plus gross outpatient revenue minus related deductions from revenue.

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STABLE UNIT OF VALUE see STABLE UNIT OF MEASURE.

JOURNAL ENTRY is the beginning of the accounting cycle. Journal entries are the logging of business transactions and their monetary value into the t-accounts of the accounting journal as either debits or credits. Journal entries are usually backed up with a piece of paper; a receipt, a bill, an invoice, or some other direct record of the transaction; making them easy to record and to maintain traceability for each transaction.

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