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BACC 2901 - ACCOUNTING AND CONTROL FOR HEALTH CARE ORGANIZATIONSMinimum Credits: 3 Maximum Credits: 3 In this course you will develop an understanding of the various roles that accounting information plays in healthcare organizations. We will begin by analyzing the needs of managers, healthcare professionals, healthcare consumers and other parties for financial information concerning a healthcare organization's financial position, current financial performance and cash generating ability. You will learn how standard financial statements (balance sheet, income statement, and statement of cash flows) address these needs, and the strengths and weaknesses of the statements in supplying this information. Financial statement analysis concepts and techniques will be introduced as cost-effective tools that enable healthcare decision makers to draw appropriate inferences from published financial statements. We will also study key issues that arise in accounting for a healthcare organization's operations, investing and financing decisions. The final part of the course will analyze specific uses of accounting information in support of organizational decisions. We will study how accounting systems measure the cost and profitability of healthcare services, the effect of volume on profitability, and the proper use of accounting cost information in supporting decisions such as whether to invest in new equipment and whether or not to expand existing services. Academic Career: Graduate Course Component: Lecture Grade Component: Grad LG/SNC Basis Course Requirements: Katz Grad School of Business students only.
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