Course Description

This course assumes a basic knowledge of accounting principles. It focuses on the unique financial management features, reporting policies and analytic tools in health services organizations. It examines different types of budgets including capital and operating budgets, and fixed and variable budgets. It describes budgetary processes and tools and discusses capital expenditure plans and cash flow forecasts. Financial measurement, reporting and evaluation strategies are discussed and students learn how to use a spreadsheet, and how to compute and compare budgets and to calculate variances.


This course is fully online and asynchronous, meaning you typically will not have to be online at specific times. You will engage in course-related activities through online tools such as announcements, discussions, and email. Your course learning will be based on weekly module content and activities that you can go through independently. Note: there are still deadlines for assignment submissions, and you may be expected to participate in discussion board interactions with your peers on a regular basis.
Your instructor may also include occasional scheduled sessions for Q&As and other discussion activities, using web conferencing tools such as Zoom and Google Meet. More details will be included in your course outline available on the first day of class.

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