This course assumes a basic knowledge of accounting principles. It focuses on the unique financial management features, reporting policies and analytic tools in health services organizations. It examines different types of budgets including capital and operating budgets, and fixed and variable budgets. It describes budgetary processes and tools and discusses capital expenditure plans and cash flow forecasts. Financial measurement, reporting and evaluation strategies are discussed and students learn how to use a spreadsheet, and how to compute and compare budgets and to calculate variances. Lect: 3 hrs. Prerequisites: ACC 100 and HIM 301 Course Weight: 1.00 Billing Units: 1
