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Finance Training for Boards of Directors
Reading and Understanding the Balance Sheet (Statement of Financial Position)

Resource Topic: Finance, Governance

Year Developed: 2019

Resource Type: Online Self-Paced Learning Modules

Primary Audience: Board of Directors

Language: English

Developed by: National Association of Community Health Centers (See other resources developed by this organization.)

Resource Summary: This elearning module is the second in a five-part series that examines the health center board's role in overseeing its financial health. This short module provides an overview of how to read and understand a balance sheet (statement of financial position). The remaining modules will be launched in the coming weeks. This module can be viewed by individual board members, by the full board as part of its own ongoing board education, or during new board member orientation.

This project is supported by the Health Resources and Services Administration (HRSA) of the U.S. Department of Health and Human Services (HHS) as part of an award totaling $6,375,000 with 0 percentage financed with non-governmental sources. The contents are those of the author(s) and do not necessarily represent the official views of, nor an endorsement, by HRSA, HHS, or the U.S. Government. For more information, please visit HRSA.gov.