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Course Catalog

312.617.01 FUNDAMENTALS OF FINANCIAL ACCOUNTING

Term: 1st term
Credits: 3 credits
Contact: Jamila Savage
Academic Year: 2013 - 2014
Course Instructor:
  • Paul Sokolowski
Description:

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 Objective(s):
Upon successfully completing this course, students will be able to:
Distinguish between financial and managerial accounting
Demonstrate a basic Discussing of where financial transactions originate, and how they are recorded and presented in the financial statements
Explain changes in financial position, and results of operations
Discuss key elements of the statement of cash flows
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: Student evaluation based on mid-term and final exams.
Location: East Baltimore
Class Times:
  • Wednesday 3:30 - 6:20
Enrollment Minimum: 10
Enrollment Maximum: 40
Enrollment Restriction: Restricted to graduate students.
Instructor Consent: Consent required for all students

Contact Jamila Savage for consent, jsavage@jhsph.edu

For consent, contact: jsavage@jhsph.edu
Auditors Allowed: No
Grading Restriction: Letter Grade or Pass/Fail