#ARC2217-05-02-775E-MIS Standards Intro: 3 Statement of Operations and Accounts This course in the Intro to the MIS Standards series introduces you to the Statement of Operations and the functional and accounting centre accounts it uses to report the revenues and expenses and statistics of a health care facility. You’ll learn how the MIS Standards provides detailed standards and a framework for collecting and reporting financial and statistical data on the day-to-day operations of a health services organization. And you’ll learn how, for the Statement of Operations, the primary account number captures and communicates important details about each entry, identifying whether it relates to a functional centre or an accounting centre.