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.
Career Overview. A nurse anesthetist, or certified registered nurse anesthetist (CRNA), is a licensed professional nurse who provides the same anesthesia services as an anesthesiologist (MD). After completing extensive education and training, CRNAs become nationally certified and may then practice in all 50 states. nurse anesthetist, or certified registered nurse anesthetist (CRNA), is a licensed professional nurse who provides the same anesthesia services as an anesthesiologist (MD).