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Financial CHFP Exam Questions
Certified Healthcare Financial Professional (CHFP) (Page 12 )

Updated On: 17-Feb-2026
Page 12 of 63
PDF with 310 Questions

For not-for-profit health care providers, the net assets section of the balance sheet is analogous to the owner's equity section of a for-profit organization's statement of cash flow.

  1. True
  2. False

Answer(s): B



Stockholders equity for investors-owned organizations represents:

  1. Stock and retained earnings
  2. Stock and accrual earnings
  3. Stock and sales
  4. Stock and purchase

Answer(s): A



Which of the following in NOT the body of the income statement for investors-owned health care organizations?

  1. Operating income
  2. Non-operating income
  3. Income for taxes
  4. Excess of revenues

Answer(s): D



Which of the following in NOT the body of the statement of operations for non-for-profit health care organizations?

  1. Operating income
  2. Non-operating income
  3. Net income
  4. Excess of revenues

Answer(s): B



uses the accrual basis of accounting, which summarizes how much the organization earned and the resources it used to generate that income during a period of time.

  1. Balance sheet
  2. Non-operating income
  3. Statement of operations
  4. Accounting system for income

Answer(s): C






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