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.
An anesthesiologist assistant is a health care professional who works under the supervision of an anesthesiologist, primarily assisting him while he prepares a patient for anesthesia.n anesthesiologist assistant may help ensure patient comfort prior to a surgical procedure. An anesthesiologist assistant may assist an anesthesiologist in maintaining anesthesia during surgery. A patient may be given inhalational anaesthetic.