Healthcare Information Division

Accounting & Reporting Manual for California Hospitals, 2nd Ed.

This manual provides the uniform accounting and reporting system required to be implemented by all California hospitals. In order to improve access to the Hospital accounting and reporting requirements, the following files contain various parts of the Hospital Manual. The files are current through Transmittal Letter No. 10 which is effective July 2003.

  • Inside Cover Page
  • Title Pages
    • Organization Page - Updated 3/2009
    • California Health Policy and Data Advisory Commission Members - Updated 3/2009
    • Foreword- Updated 7/2003
    • Revision Record - Updated 7/2003
    • Manual Table of Contents

*An Excel version of the hospital chart of accounts is available for download. - Chart of Accounts.xls


Attention Data Users: Please exercise caution when interpreting OSHPD data. The use of improper assumptions and analytical methods may result in erroneous or misleading conclusions. Conclusions drawn from OSHPD data are the sole responsibility of the user. Users should be aware that financial and utilization data products are based on a dynamic database that is constantly being updated. As a result, the same data item for a facility may change over time or be different between products.

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Page last revised: August 8, 2012 1:49 PM