Primary Task Response: Within the Discussion Board area, write 400–600 words that respond to the following questions with your thoughts, ideas, and comments. This will be the foundation for future discussions by your classmates. Be substantive and clear, and use examples to reinforce your ideas. 

 Understanding basic accounting principles is imperative to the healthcare manager's role. Reading a balance sheet and recognizing the importance of cash flow are skills that are compulsory to this function. With this in mind, discuss the following:

• Discuss the most important headings in a balance sheet and what the summary numbers mean.
• Explain 4–5 reasons why cash flow is important to a healthcare organization.

Use 2 references within the last 5 years to validate your response. Validation means that references have been used to prove your assertions and statements. Academic work is not what is thought to be true, but is what is researched to be true.