EMBA 5340 - Financial Accounting for Business Executives

2 credit hours
Financial accounting is skill with its own language. This course provides a conceptual understanding of the elements underlying financial statements with a focus on the analysis and interpretation of profitability and risk measures, as well as measures to assess the financial strengths and weaknesses of health service organizations. It will provide a basic understanding of the mechanics and ethics behind the construction of financial statements, the role of internal controls and an appreciation of the underlying global institutional environment. The course involves a basic discussion of the foundations of equity valuation.