ACC 688 - Healthcare Accounting Concepts

Credit Hours: 3

The role of accounting in the financial and operational management of healthcare organizations is approached via an introduction to healthcare financial and managerial accounting principles. This course addresses the definition of financial accounting; external reporting; development and use of the income statement, balance sheet and statement of cash flows. The course also addresses the managerial accounting topics of cost behavior and allocation; accounting data for pricing and service decisions; planning and budgeting in healthcare organizations; analysis of financial condition; and selected topics in ethics. The course is a core requirement for Master of Health Administration students and may be of interest to students in other graduate programs. Note that ACC 688 cannot be substituted for ACC 711 in the MBA program and cannot be counted in the 33 semester hours required for the MAcc degree.

Lecture Contact Hours: 3

Typically Offered: Spring, Summer