COURSE INTRODUCTION AND APPLICATION INFORMATION

Course Name
Accounting For Healthcare Institutions
Code
Semester
Theory
(hour/week)
Application/Lab
(hour/week)
Local Credits
ECTS
HIM 306
Spring
3
0
3
5
Prerequisites
None
Course Language
English
Course Type
Required
Course Level
-
Mode of Delivery -
Teaching Methods and Techniques of the Course
Course Coordinator
Course Lecturer(s)
Assistant(s) -
Course Objectives The aim of the course is to explain the basic principles and techniques of financial and managerial accounting in healthcare organizations. At the end of the course the students are expected to have information about recording accounting transactions in healthcare institutions and analyzing the costs of business organizations in healthcare industry.
Learning Outcomes The students who succeeded in this course;
  • The students who succeeded in this course are able to; • understand the accounting cycle in business organizations • record the accounting transactions of healthcare institutions • recognize the costs of healthcare organizations • prepare basic financial statements
Course Description Process of recording accounting transactions, Accounting for current assets, current liabilities, non-current assets, and depreciation
Related Sustainable Development Goals

 



Course Category

 Core Courses
X
Major Area Courses
Supportive Courses
Media and Managment Skills Courses
Transferable Skill Courses

 

WEEKLY SUBJECTS AND RELATED PREPARATION STUDIES

Week Subjects Required Materials
1 Introduction. Accounting Information for Decision Making Williams et al. (2018), chapter 1; Muğan and Akman (2012), chapter 1
2 Basic Financial Statements and Underlying Accounting Concepts Williams et al. (2018), chapter 1; Muğan and Akman (2012), chapter 1
3 The Accounting Cycle: Capturing Economic Events (Journal Entries) Williams et al. (2018), chapter 1; Muğan and Akman (2012), chapter 1
4 Completing the Accounting Cycle. Adjusting entries Williams et al. (2018), chapter 1; Muğan and Akman (2012), chapter 1
5 Completing the Accounting Cycle. Adjusting and closing entries Williams et al. (2018), chapter 1; Muğan and Akman (2012), chapter 1
6 Completing the Accounting Cycle and Preparation of Basic Financial Statements Williams et al. (2018), chapter 1; Muğan and Akman (2012), chapter 1
7 Merchandise Transactions Williams et al. (2018), chapter 6; Muğan and Akman (2012), chapter 4
8 Midterm Exam
9 Inventories Williams et al. (2018), chapter 8; Muğan and Akman (2012), chapter 5
10 Current Assets and Current Liabilities Williams et al. (2018), chapter 8; Muğan and Akman (2012), chapter 7-8
11 Current Assets and Current Liabilities Muğan and Akman (2012), chapter 7-8
12 Non-Current Assets and Depreciation Methods Williams et al. (2018), chapter 9; Muğan and Akman (2012), chapter 10
13 Long Term Liabilities and Equity; Financial Statements and basic analysis Muğan and Akman (2012), chapters 11-14
14 Semester Review Williams et al. (2018), chapter 1; Muğan and Akman (2012), chapter 1
15 Semester Review Williams et al. (2018), chapter 1; Muğan and Akman (2012), chapter 1
16 Final Exam
Course Notes/Textbooks

Williams, J.R., Haka, S.F., Better, M.S., Carcello, J.V. (2018), Financial & Managerial Accounting. The basis for business decisions, 18th Edition, McGraw-Hill Education, ISBN 9781259922183 (Online book and assessment tool)

 

Şımga-Muğan, C., Hoşal-Akman, N. (2012), Principles of Financial Accounting, 5th Edition, McGraw-Hill, ISBN 9780077145934
Suggested Readings/Materials

http://highered.mcgraw-hill.com/sites/0077138058/information_center_view0/book_preface.html

 

EVALUATION SYSTEM

Semester Activities Number Weigthing
Participation
Laboratory / Application
Field Work
Quizzes / Studio Critiques
2
20
Portfolio
Homework / Assignments
1
20
Presentation / Jury
Project
Seminar / Workshop
Oral Exam
Midterm
1
30
Final Exam
1
30
Total

Weighting of Semester Activities on the Final Grade
4
70
Weighting of End-of-Semester Activities on the Final Grade
1
30
Total

ECTS / WORKLOAD TABLE

Semester Activities Number Duration (Hours) Workload
Course Hours
(Including exam week: 16 x total hours)
16
3
48
Laboratory / Application Hours
(Including exam week: 16 x total hours)
16
Study Hours Out of Class
14
2
28
Field Work
Quizzes / Studio Critiques
2
2
Portfolio
Homework / Assignments
1
10
Presentation / Jury
Project
Seminar / Workshop
Oral Exam
Midterms
1
20
Final Exams
1
20
    Total
130

 

COURSE LEARNING OUTCOMES AND PROGRAM QUALIFICATIONS RELATIONSHIP

#
 Program Competencies/Outcomes
* Contribution Level
1
2
3
4
5
1

To be able to acquire and use theoretical and practical knowledge in the field of health management.

 X
2

To be able to create and use new information by integrating information in the field of health management with information from different disciplines

 X
3

To be able to solve the problems that require expertise by using scientific research methods.

 X
4

To be able to solve a problem in the field of health management by using appropriate problem solving techniques.

 X
5

To be able to transfer the current developments in the field of health management with the data and to transfer them systematically to the groups in and out of the field in written, oral and visual form.
6

To be able to critically examine the norms governing corporate culture and organizational communication, to develop them and to take action to change them when necessary.
7

To be able to develop implementation plans in health management field and to evaluate the results within the framework of health services management quality processes.

 X
8

To be able to act by considering social, scientific, cultural and ethical values in the stages of data collection, interpretation and announcement while managing health institutions.

 X
9

To be able to take responsibility as an individual and a team member in the problems encountered in the related field applications while managing health institutions.

 X
10

To be able to plan and manage the activities of the employees whose under their responsibility while managing health institutions.

 X
11

To be able to relate the knowledge accumulated throughout the human history to their field of expertise.

 X
12

To be able to collect data in the areas of “Health Management” and communicate with colleagues in a foreign language.
13

To be able to speak a second foreign at a medium level of fluency efficiently.

 X

*1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest