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 (AA) is a non-physician anesthesia provider who practices anesthesia under the medical direction of an anesthesiologist.The AA works as an integral member of the anesthesia care team (ACT).tudies by the AMA found entry-level salaries for 2006 Anesthesiologist Assistant graduates to be between $95,000 and $120,000 for the 40-hour work week plus benefits and consideration of on-call activity.