My Business Passion

Practical Accounting, FP&A, Healthcare Finance & Business Analysis

Welcome to My Business Passion, where accounting and finance are explained from a practical, real-world perspective.

I’m Orlando González, CPA, MBA, an FP&A professional with practical experience in healthcare finance, financial planning, financial analysis, budgeting, forecasting, revenue cycle management, healthcare accounting, financial modeling, and financial reporting.

I created My Business Passion to share practical knowledge and analytical resources that help professionals, students, business owners, and finance teams better understand the financial information behind business decisions.

Finance is more than numbers on a financial statement. The real value comes from understanding what the numbers mean, why they changed, and what decisions they can support.

What You’ll Find Here

Accounting & Financial Reporting

Explore practical accounting concepts, financial statements, journal entries, accounting standards, revenue recognition, lease accounting, depreciation, inventory, accounts receivable, and other financial reporting topics.

The goal is to connect accounting concepts with their practical impact on financial statements and business decisions.

FP&A & Corporate Finance

Learn about the processes finance professionals use to plan, analyze, forecast, and communicate financial performance.

Topics include:

Budgeting
Financial forecasting
Variance analysis
Financial modeling
Scenario analysis
Cash flow
Working capital
Key performance indicators
Business performance analysis
Management reporting

Healthcare Finance

Healthcare organizations have unique financial and operational challenges.

My healthcare finance content explores topics such as:

Hospital revenue
Revenue cycle management
Payer mix
Payer reimbursement
Per-diem contracts
DRG and APR-DRG reimbursement
Case rates
Capitation
Carve-outs
Accounts receivable
Cash acceleration
Patient volume
Length of stay
Healthcare accounting
Hospital financial analysis

The objective is to connect financial results with the operational activity that produces them.

Audit & Internal Controls

Understand the fundamentals and practical applications of auditing and internal controls.

Topics include:

Audit planning
Risk-based auditing
Audit documentation
Materiality
Audit sampling
Internal controls
Fraud prevention
Going-concern analysis
Financial statement fraud
Forensic accounting

Financial Analysis

Financial information becomes much more useful when it is analyzed in context.

Explore practical approaches to analyzing:

Profitability
Liquidity
Leverage
Efficiency
Working capital
Cash flow
Financial trends
Budget versus actual performance
Business financial health

Rather than simply calculating a ratio, the focus is on understanding what the result means and how it can support better financial decisions.

Finance Tools & Calculators

My Business Passion will also provide practical financial tools designed to help users perform calculations and understand financial concepts.

Tools may include:

Financial ratio calculators
Break-even analysis
Depreciation calculators
Lease liability calculations
Loan amortization
Present value and future value
NPV and IRR
Budget variance analysis
Cash conversion cycle
Healthcare finance calculations

Each tool is intended to provide more than a number by explaining the underlying methodology and how the result can be interpreted.

Practical Knowledge. Real-World Applications.

My approach is simple:

Understand the concept → Apply the calculation → Analyze the result → Connect it to the business decision.

For example, accounts receivable is not simply an accounting balance.

It affects:

Revenue → Billing → Collections → DSO → Working Capital → Cash Flow

Similarly, a budget variance is not simply a difference between budget and actual results.

A meaningful FP&A analysis asks:

What changed?
Why did it change?
Is the variance temporary or structural?
What operational factors contributed to it?
What could happen in future periods?
What actions could management consider?

This practical approach is at the core of My Business Passion.

About the Author

Orlando González, CPA, MBA

I am a Certified Public Accountant with an MBA in Finance and professional experience in financial planning and analysis, including practical experience in healthcare finance.

My professional interests and experience include accounting, FP&A, healthcare finance, financial analysis, budgeting, forecasting, financial modeling, revenue cycle management, financial reporting, and accounting standards.

I created My Business Passion to combine these areas and provide practical financial information, analytical frameworks, examples, and tools.

Learn more about my professional background → About Me

Who Is My Business Passion For?

The content is designed for people who want to better understand accounting and finance, including:

Finance and accounting professionals
FP&A professionals
Healthcare finance professionals
Business owners and managers
Accounting and finance students
Professionals developing their financial skills
Anyone interested in understanding how financial information supports business decisions

Whether you are analyzing a financial statement, preparing a budget, forecasting revenue, evaluating a healthcare reimbursement arrangement, or learning an accounting concept, the goal is to provide information that is practical, understandable, and useful.

Our Approach

My Business Passion focuses on practical financial education and analysis.

Where appropriate, articles include:

Definitions → Formulas → Examples → Journal Entries → Calculations → Analysis → Practical Applications → References

Accounting standards and financial practices can be complex and may change over time. When discussing technical subjects, authoritative sources and applicable guidance should be consulted, particularly when information is being used for a specific professional or financial decision.

The information on this website is provided for general educational and informational purposes and does not constitute accounting, tax, investment, legal, or other professional advice.

Explore My Business Passion

Explore the site through the major areas of accounting and finance:

Accounting
Financial accounting, financial reporting, accounting standards, journal entries, leases, revenue recognition, inventory, and depreciation.

FP&A & Corporate Finance
Budgeting, forecasting, financial modeling, variance analysis, cash flow, working capital, and business performance.

Healthcare Finance
Healthcare accounting, revenue cycle management, payer contracts, reimbursement, hospital revenue, and financial analysis.

Audit & Internal Controls
Auditing, risk assessment, internal controls, fraud prevention, materiality, sampling, and financial statement analysis.

Forensic Accounting
Financial statement fraud, fraud indicators, analytical procedures, and forensic analysis.

Finance Tools
Practical calculators, spreadsheets, models, and analytical resources.

Practical Accounting. Financial Analysis. FP&A. Healthcare Finance.

Understand the numbers. Analyze the story. Make better financial decisions.