Course Summary
Credit Type:
Organization's ID:
Health 305
Self-Paced. 20 weeks (40 hours)
Dates Offered:
Credit Recommendation & Competencies
Level Credits (SH) Subject
Upper-Division Baccalaureate 3 Healthcare Finance & Budgeting


The course objective is to describe and analyze healthcare system finance and budgeting. The course covers various processes of healthcare financial management on individual and organizational level.

Learning Outcomes:

  • Identify types of healthcare organizations and describe various organizational structures.
  • Define healthcare compliance, identify fraud and abuse laws, and differentiate between error and fraud in financial reporting.
  • Identify types of health insurance and reimbursement methods and apply strategies to transition to value-based reimbursement.
  • Describe financial, receivable, cash, and supply chain management activities in healthcare organizations.
  • Identify and analyze components of financial statements.
  • Apply financial ration analysis and benchmarking procedures.
  • Classify capital projects and develop operating budgets for healthcare organizations.
  • Conduct various analyses to assess and manage risk in healthcare organizations.
  • Apply forecasting techniques to determine staffing requirements and accurately compute full-time equivalents (FTEs) and prevailing wages in a healthcare finance context.
  • Define healthcare finance and identify the role of financial reporting, management, and budgeting in healthcare organizations.

General Topics:

  • Introduction to Healthcare Finance
  • Organizational Structure in Healthcare
  • Healthcare Organizations & Services
  • Financial Reporting in Healthcare
  • Health Insurance & Reimbursement
  • Estimating Healthcare Costs
  • Healthcare Financial Management
  • Accounting & Income Statements in Healthcare
  • Using Balance Sheets in Healthcare Finance
  • Financial Assessment in Healthcare
  • Healthcare Planning & Budgeting
  • Project Costs & Evaluation in Healthcare
  • Healthcare Staffing Needs & Forecasting
  • Trends in Healthcare
Instruction & Assessment

Instructional Strategies:

  • Audio Visual Materials

Methods of Assessment:

  • Case Studies
  • Examinations
  • Quizzes
  • Written Papers

Minimum Passing Score:

Supplemental Materials