Expenses accounts are equity accounts with a debit balance. Expense accounts are considered contra equity accounts because their balance decreases the overall equity balance. In other words, debiting an expense account increases the balance instead of decreasing it like most other equity accounts. Expenses are subtracted from revenues to calculate overall equity in the expanded accounting equation and calculate net income on the income statement.
Following completion of a 2 to 3 year program they are required to pass a national certification examination. Nurse anesthetists are nonphysician anesthetists who specialize in the provision of anesthesia care and participate in the administration of anesthesia in a variety of surgical cases. They are frequently supervised by an anesthesiologist, but may also work under the supervision of other physicians.
Education. Anesthetists are registered nurses who typically complete a two-or four-year degree in nursing. To administer anesthesia, they have to take an additional two years of training, according to Orlando plastic surgeon Armando Soto.Anesthesiologists are licensed medical doctors who complete medical school just as other doctors do.n an August 2010 article Nurse anesthetists vs. anesthesiologists: a safety debate for Boston.com, Elizabeth Cooney noted recent studies showed the two professions had similar records of safe administration of anesthesia.