This course provides an introduction to health care finance. Students will develop skills for the role of a health care manager to plan, control, direct and coordinate financial activities related to the organization’s day-to-day operation. Learning will consist of understanding financial reports, revenue sources, contractual allowances, budgeting, cost classifications, annualizing staffing, inventory and depreciation methods. Students will calculate financial ratios and analyze the results to determine the efficiency of the organization’s financial operations. Additionally, the functions of the health care financial manager will be addressed through understanding financial practices, governmental policies and regulations, cash management strategies and consistent methodologies involved in the financial decision-making process in the health care setting. Prerequisites: HCA 205 and ACC 281.