Activity ID



December 20, 2022

Format Type


CME Credit



CME Provider

American Association for Physician Leadership


Register for Foundations of Financial Accounting, and explore the language of accounting. The course offers insights on how to record business activities and interpret financial statements. Physician leaders who enroll can gain an understanding as to why financial accounting is so often political and controversial.

Topics include:

  • The Structure and importance of the four major financial statements
  • The accrual accounting framework
  • Transactions and adjustments via the accounting process
  • Ongoing accounting challenges and options faced by organizations

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NOTE: If a Member Board has not deemed this activity for MOC approval as an accredited CME activity, this activity may count toward an ABMS Member Board’s general CME requirement. Please refer directly to your Member Board’s MOC Part II Lifelong Learning and Self-Assessment Program Requirements.

Educational Objectives

Review the structure of the four major financial statements and their importance
Prepare simple financial statements using accounting equation format
Explain the accrual accounting framework
Apply transactions and adjustments via the accounting process
Describe the debit/credit format and the need for closing entries
Identify financial statements in 10-K reports and their applicable metrics
Examine the ongoing accounting challenges and options faced by organizations


Leadership, finance


Interpersonal & Communication Skills

CME Credit Type

AMA PRA Category 1 Credit

Physician Well-being activity

Efficiencies in Medical Practice

Practice Setting

Physician Executives

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The information provided on this page is subject to change. Please refer to the CME Provider’s website to confirm the most current information.