This course will cover basics of financial accounting, budgeting, and planning with examples and applications for the general manager and non-financial professional. It is intended for persons with little or no formal finance and accounting training, and will cover a variety of related economic and financial concepts to help prepare managers in social service and other nonprofit organizations better interpret and use financial information in decision making and planning. The first portion of the class will focus on the development of an organization's operating and capital budgets, the inherent financing and investing decisions therein, and the relationship between the budget process and overall organizational planning, daily operations, and financial management. The second portion of the class will focus on accounting principles and the creation and interpretation of financial statements. The development, analysis, and interpretation of organizational financial statements, including the balance sheet, income statement, and statement of cash flows will be covered.