Financial reporting in healthcare organisations is the systematic process of recording, summarising, analysing, and presenting financial information related to the organisation's operations. It provides a clear picture of the financial performance, financial position, and cash flows of hospitals, clinics, nursing homes, diagnostic centres, and other healthcare institutions. Financial reporting enables managers, government agencies, investors, donors, insurance companies, creditors, and the public to evaluate how financial resources are obtained, utilised, and managed. Since healthcare organisations often operate with limited resources while delivering essential health services, financial reporting plays a significant role in ensuring financial sustainability, accountability, and efficient resource allocation. Healthcare organisations generate revenue from multiple sources, including patient fees, health insurance reimbursements, government grants, donations, and research funding. At the same time, they incur expenses on salaries, medicines, medical equipment, infrastructure, utilities, training, and administrative activities. Financial reporting records all these transactions according to accepted accounting principles, making financial information reliable and comparable across reporting periods. The primary objective of financial reporting is to provide accurate, timely, and transparent financial information to support decision-making. Hospital administrators