General Course Information for HCA663: Healthcare Accounting/Finance

Course: HCA663 - Healthcare Accounting/Finance
Textbook: For the correct edition of the textbook assigned to a specific class, go to:

Course Prerequisite(s):
Course Description: Application of healthcare accounting and finance theories to decisions in healthcare environments. Emphasis on management problems and policy issues regarding allocation of resources, payments systems, capital investments and budgeting.
Course Learning Outcomes:
  • Explain healthcare finance and evaluate the role it plays in the healthcare environment and business decision-making processes
  • Demonstrate basic accounting concepts and a working knowledge of financial statements, focusing on the balance sheet, income statement and statement of cash flows of healthcare entities.
  • Compare and contrast ratio and other financial analyses to evaluate the financial condition and performance of healthcare entities, using published annual reports as well as other public information from corporate websites and financial search engines.
  • Compare and contrast operating and flexible budgeting techniques, including variance analyses and price setting considerations, methodologies and strategies.
  • Demonstrate present value and discounted cash flow techniques and calculations, focusing on risk measurements and expected returns.
  • Demonstrate basic knowledge of capital budgeting and project risk assessments, including capital budgeting techniques and investment decision methodologies, incorporating discounted cash flow and risk analyses.
  • Create computer spreadsheets for health care financial analysis, budgeting and forecasting.
  • Conduct financial analyses, including ratio analysis; cost-benefit analysis; cost effectiveness analysis; vertical analysis; horizontal analysis.
  • Prepare an operating budget using fixed vs. flexible and zero-based budgeting principles.
  • Analyze how physician services are reimbursed (e.g., Resource-Based Relative Value Scale (RBRVS); Medicare Part B; managed care negotiated fees; usual and customary charges).

Students with Disabilities:
Students seeking special accommodations due to a disability must submit an application with supporting documentation, as explained under this subject heading in the General Catalog. Instructors are required to provide such accommodations if they receive written notification from the University.

Writing Across the Curriculum:
Students are expected to demonstrate writing skills in describing, analyzing and evaluating ideas and experiences. Written reports and research papers must follow specific standards regarding citations of an author's work within the text and references at the end of the paper. Students are encouraged to use the services of the University's Writing Center when preparing materials.

The following website provides information on APA, MLA, and other writing and citation styles that may be required for term papers and the like:

National University Library:
National University Library supports academic rigor and student academic success by providing access to scholarly books and journals both electronically and in hard copy. Print materials may be accessed at the Library in San Diego or through document delivery for online and regional students. Librarians are available to provide training, reference assistance, and mentoring at the San Diego Library and virtually for online or regional students. Please take advantage of Library resources:


Contact the Library:

  • (858) 541-7900 (direct line)
  • 1-866-NU ACCESS x7900 (toll free)

Use the Library Training Tools (on the Library Homepage) for additional help

  • Recorded class presentations
  • Tutorials & Guides (APA/MLA, Peer-Review, and more)

Plagiarism is the presentation of someone else's ideas or work as one's own. Students must give credit for any information that is not either the result of original research or common knowledge. If a student borrows ideas or information from another author, he/she must acknowledge the author in the body of the text and on the reference page. Students found plagiarizing are subject to the penalties outlined in the Policies and Procedures section of the University Catalog, which may include a failing grade for the work in question or for the entire course. The following is one of many websites that provide helpful information concerning plagiarism for both students and faculty:

Ethical behavior in the classroom is required of every student. The course will identify ethical policies and practices relevant to course topics.

Students are expected to be competent in using current technology appropriate for this discipline. Such technology may include word processing, spreadsheet, and presentation software. Use of the internet and e-mail may also be required.

Learning to work with and value diversity is essential in every class. Students are expected to exhibit an appreciation for multinational and gender diversity in the classroom.

As a diverse community of learners, students must strive to work together in a setting of civility, tolerance, and respect for each other and for the instructor. Rules of classroom behavior (which apply to online as well as onsite courses) include but are not limited to the following:

  • Conflicting opinions among members of a class are to be respected and responded to in a professional manner.
  • Side conversations or other distracting behaviors are not to be engaged in during lectures, class discussions or presentations
  • There are to be no offensive comments, language, or gestures