FUNDAMENTALS OF FINANCIAL ACCOUNTING Syllabus
Course Learning Objectives
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
Course DescriptionProvides 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.
Intended AudienceMHA students and those in the MPH health leadership and management concentration
Methods of AssessmentStudent evaluation based on mid-term and final exams.
Please see the course Session for a full list of dates and items for this course.
Academic Ethics Code
The code, discussed in the Policy and Procedure Memorandum for Students, March 31, 2002, will be adhered to in this class:
Students enrolled in the Bloomberg School of Public Health of The Johns Hopkins University assume an obligation to conduct themselves in a manner appropriate to the University's mission as an institution of higher education. A student is obligated to refrain from acts which he or she knows, or under the circumstances has reason to know, impair the academic integrity of the University. Violations of academic integrity include, but are not limited to: cheating; plagiarism; knowingly furnishing false information to any agent of the University for inclusion in the academic record; violation of the rights and welfare of animal or human subjects in research; and misconduct as a member of either School or University committees or recognized groups or organizations.
Disability Support ServicesIf you are a student with a documented disability who requires an academic accommodation, please contact Betty H. Addison in the Office of Student Life Services: firstname.lastname@example.org, 410-955-3034, or 2017 E. Monument Street.