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About this document
- Pages
- 9 pages
- Price
- $9 one-time, yours to keep
- Membership
- Included in every plan
- Format
- Subject
- Accounting, Finance, Human Resource Management
- Module
- HSM/260
This course syllabus outlines the topics and assignments for a course on financial management for human service managers. It covers basic accounting concepts, budgets, performance measures, and financial statement analysis. It is for students of the HSM/260 module.
What's inside
- Course description and objectives
- Policies and where to go to class
- Weekly topics and assignments
- Discussion questions and checkpoints
- Reading materials and participation requirements
Who it is for: Students of the HSM/260 module. (Undergraduate)
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Summary
Financial management in human service agencies is the focus. Students learn about accounting concepts, budgets, performance measures, financial statements, and risk management.
Basic accounting terms
Basic accounting terms are defined. Students find sources on the Internet for each term. Students explain the terms in their own words.
Accrual method of accounting
The accrual method of accounting is explained. Students compare it to the cash basis of accounting. The importance of the statement of cash flow is discussed.
Cost and ratio analysis
Financial ratios are calculated. Fixed costs, variable costs, and the break-even point for a program are calculated. The importance of determining cost per output and cost per outcome is discussed.
Funding of nonprofits
Federal assistance programs are determined. Various approaches to funding available to the human service industry are recognized. Students participate in class discussion.
Key terms
- Accrual method
- A method of accounting that records revenue when it is earned and expenses when they are incurred.
- Financial ratios
- Ratios used to assess the financial health of an organization.
- Cost per output
- The cost of producing a unit of service or product.
- Fee setting
- The process of determining the price of a service or product.
- Fund development
- The process of raising funds for an organization.
- Financial statements
- Reports that show the financial position and performance of an organization.
Questions this document helps with
- What are the basic accounting terms used in financial management?
- How does the accrual method differ from the cash basis?
- What financial ratios are commonly used in human service agencies?
Summary written with AI from the document's text.
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