This course builds student competencies in business and analytical principles within an accountable healthcare framework. Basic financial accounting principles provide an organization-level understanding of the language, concepts, processes and key functions of financial management in an Affordable Care Act environment. Global payment and managerial accounting principles are reviewed including cost accounting, budgeting at the department level, and an understanding of the roles of budget development and management as well as the role of fiscal control in sustaining the financial strength of healthcare organizations. Core concepts in the healthcare revenue cycle, financial statement analysis, management of working capital, funding sources and debt financing will be reviewed. Additionally, principles of long-term capital structure, mergers/acquisitions, and decision analysis techniques will be explored.