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BOH 6783. Accounting for Healthcare Organizations. (3-0) 3 Credit Hours.

Prerequisite: ACC 5003, an equivalent, or consent of instructor. A seminar on financial and managerial accounting in for-profit and nonprofit healthcare organizations. Accounting issues related to strategic decision-making in health service production, financing, and investment will be emphasized throughout the course. Topics include the healthcare accounting and financial environment, revenue and expense recognition, balance sheet valuations, ratio analysis, cost accounting, performance measurement, variance analysis, physician compensation and practice valuation, tax-exemption issues, mergers, and disclosure requirements. Special attention is given to the financial implications of third-party payment systems and accounting analyses for physician practices. Includes practical experience using actual healthcare case materials. (Same as ACC 6783. Credit cannot be earned for both ACC 6783 and BOH 6783).