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312.617.01
Fundamentals of Financial Accounting

Course Status
Discontinued

Location
East Baltimore
Term
1st Term
Department
Health Policy and Management
Credit(s)
3
Academic Year
2018 - 2019
Instruction Method
TBD
Class Time(s)
Wednesday, 3:30 - 6:20pm
Auditors Allowed
No
Available to Undergraduate
No
Grading Restriction
Letter Grade or Pass/Fail
Contact Name
Frequency Schedule
Every Year
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
Enrollment Restriction
Restricted to graduate students.