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.
A nurse anesthetist or CRNA for short (certified registered nurse anesthetist) is a registered nurse that worked in a critical care area for at least 1 year (usually much more) before returning to school for 2+ years for specialty training in anesthesia.CRNAs are masters prepared.except for older ones that trained prior to a masters degree requirement.) Both anesthesiologist and CRNAs are very educated and capable of delivering quality anesthesia care. The main difference in my opinion is that CRNAs bring compassion and a human touch into the anesthesia setting.