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Fundamentals of Financial Accounting

Summer Term
Health Policy and Management
Academic Year
2023 - 2024
Instruction Method
Asynchronous Online
Auditors Allowed
Available to Undergraduate
Grading Restriction
Letter Grade or Pass/Fail
Course Instructor(s)
Contact Name
Frequency Schedule
Every Year
Next Offered
2024 - 2025

Introduction to On-line Learning

Provides both a theoretical foundation and practical application to contemporary accounting principles and practices. Emphasizes accounting as the “language of business” with the pragmatic approach of learning the types and uses of financial statements, both external and internal. Topics include a review of the accounting cycle; understanding the environmental needs that drive the requirements for financial statements; a “hands on” review of how accounting events are recorded, resulting in the compilation of financial statements; and a review of external and internal financial statements.
Learning Objectives
Upon successfully completing this course, students will be able to:
  1. Distinguish between financial and managerial accounting
  2. Demonstrate a basic discussing of where financial transactions originate, and how they are recorded and presented in the financial statements
  3. Explain changes in financial position, and results of operations
  4. Discuss key elements of the statement of cash flows
  5. Interpret and analyze the financial statements of a business, particularly those of a health care organization and be able to anticipate and comprehend the financial effects of managerial actions on the enterprise
Methods of Assessment
This course is evaluated as follows:
  • 40% Midterm
  • 40% Final Exam
  • 20% Participation
Enrollment Restriction
Restricted to graduate students.