This is an overview course that will provide an in-depth investigation of health care accounting and finance. This course is intended to give those who seek to manage health care organizations the accounting and financial management foundation they need to assure that their organizations produce information that will support their responsibility to make necessary and sound decisions. The course will focus on the operations of health care organizations such as not for profit and for profit hospitals, physician groups and other health care groups including how these organizations use accounting and financial systems for decision making. In this course, we will examine the health care organization as a management function and the basic principles of accounting followed by financial statement analyses, cost accounting, cost shifting, budgeting, managing accounts receivable, materials management and health care economics. We will examine these topics and their use in planning, control, evaluation and “real life” work examples. The course covers all the essential functions in health care accounting and financial operations that would be experienced throughout the Health Care industry, except for the insurance business and those entities which have special and additional requirements for being for-profit. During the course the participants will carefully construct what the accounting and finance department is expected to accomplish. The course objectives are reinforced through the lecture notes and supplemental readings, significant group discussions, homework problem sets, a case study, topic presentation, and a final paper and presentation.