Introduction to healthcare finance -- The financial environment -- Financial accounting basics and the income statement -- The balance sheet and statement of cash flows -- Managerial accounting basics, cost behavior, and profit analysis -- Cost allocation -- Pricing and service decisions -- Planning and budgeting -- Time value analysis -- Financial risk and required return -- Long-term debt financing -- Equity financing -- Capital structure and the cost of capital -- The basics of capital budgeting -- Project risk assessment and incorporation -- Current asset management and financing -- Financial condition analysis -- Lease financing and business valuation -- Distributions to owners: bonuses, dividends, and repurchases -- Capitation, rate setting, and risk sharing.