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Course Catalog

312.617.20 Fundamentals of Financial Accounting

Department:
Health Policy and Management
Term:
1st term
Credits:
3 credits
Academic Year:
2017 - 2018
Location:
East Baltimore
Dates:
Sun 10/01/2017 - Tue 10/03/2017
Class Times:
  • M Tu Su,  8:30am - 5:00pm
Auditors Allowed:
No
Grading Restriction:
Letter Grade or Pass/Fail
Contact:
Paul Sokolowski
Course Instructor :
  • Paul Sokolowski
Resources:
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 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:

"Pre Course" Reading Assignments and In Class Participation (20%); "After Course" Mid Exam (40%); "After Course" Final Exam (40%)

Enrollment Restriction:

Part-time DrPH students in the Tsinghua cohort only

Instructor Consent:

Consent required for all students

Consent Note:

enrollment restricted to students in the Tsinghua DrPH cohort 1 only

For consent, contact:

psokolow@jhsph.edu

Special Comments:

This course will be offered over a 3-day period in Baltimore. Students are required to complete assignments prior to the start of class