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HCA 5513. Financial Accounting

Principles of accounting; types of financial statements; recognizing and measuring transactions; assets, liability and equity accounts; fund accounting, cash flow statements; financial statement analysis and time value of money.  Three lecture hours a week.
Credit: three hours.

HCA 5533. Managerial Accounting

Principles and methods of cost allocation, job costing, cost-volume profit analysis, budgeting, variance analysis, profitability analysis and relevant costs for decision-making.  Prerequisites: HCA 5513. Three lecture hour a week.
Credit: three hours.

HCA 5623. Health Economics

Application of microeconomics principles to problems of resource allocation of health care products, services, and labor.  Development of a foundation for understanding and evaluating health policy and its impact.  Prerequisites: HCA 5513. Three lecture hour a week.
Credit: three hours.

HCA 5543. Healthcare Finance

Principles, concepts and use of financial skills of net present value, financial analysis and forecasting, risk, cash and capital budgeting, stock and bond valuations and healthcare premium development.  Prerequisites: HCA 5533.  Three lecture hours a week.
Credit: three hours.

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