The volume defines the initial data necessary to establish an accounting system for healthcare institutions, describes and analyzes the definitions, requirements, and functions of such an accounting system, and presents the legal foundations. The financing of hospitals and care facilities is elaborated upon. The balance sheet and income statement are explained, and based on that, the internal accounting system with its theoretical foundations is presented. Time- and volume-related cost accounting systems and cost management complete the discussion. The theoretical treatises are made relevant to practice with questions, tasks, and example calculations.