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Health Care Management Main Page / Program Curriculum / ACCOUNTING IN HEALTH INSTITUTIONS

ACCOUNTING IN HEALTH INSTITUTIONS

Course CodeSemester Course Name LE/RC/LA Course Type Language of Instruction ECTS
YSI1002 1 ACCOUNTING IN HEALTH INSTITUTIONS 2/0/0 CC Turkish 3
Course Goals In this Class; conceiving of basic Notion of Accountancy, uniform chart of accounts, balance-sheet, statement income table, preparing for estimate business financial status has been aimed.
Prerequisite(s) -
Corequisite(s) -
Special Requisite(s) -
Instructor(s) ÖĞR.GÖR.GÖZDE BİRCAN
Course Assistant(s)
Schedule Wednesday, 11:00-12:50, CATs Meeting
Office Hour(s) Wednesday, 12:00-12:50, CATs Chat Room
Teaching Methods and Techniques -Lecture, examples and practices.

In the fall term of 2020-2021 Academic Year, although that lesson has been planned in a formal learning way in advance, it has been decided to practice digital distant learning (online sessions) method rather than formal learning method because of the COVID-19 for the lesson regarding the recommendations by Council of Higher Education. Theoretical parts of the lesson will be given via system of CATs V3.0 and supported by academic and sectoral webinars. If it is possible, applied courses about the lesson will be given via system of CATs V3.0, digitally too. If it is not, they will be given in a way of hybrid model alternately according to the changes in the pandemic conditions in the last part of fall term of 2020-2021. 

Principle Sources -Sağlık İşletmeleri Muhasebesi (Hastane Muhasebesi), Doç.Dr.Ahmet GÖKGÖZ, Ekin Yayınevi, 2018 
Other Sources - 1 No'lu Muhasebe Sistemi Uygulama Genel Tebliği
Course Schedules
Week Contents Learning Methods
1. Week Describing of accountancy, functions, conception of accountancy & principles Lecture, examples and pratices
2. Week Recording tools of accountancy, single entry bookkeeping, double entry bookkeeping, (balance-sheet method ) Lecture, examples and pratices
3. Week Uniform chart of accounts, Lecture, examples and pratices
4. Week Balance-sheet, statement income table, profit & loss account statement, procedure of disclosure & closing, working assets accounts. Lecture, examples and pratices
5. Week Management of accountancy & finance Lecture, examples and pratices
6. Week Basic finance knowledge Lecture, examples and pratices
7. Week Midterm Exam
8. Week Description of cost accountancy, aims and institution of cost accountancy in hospital business Lecture, examples and pratices
9. Week Health economics Lecture, examples and pratices
10. Week Budgeting Lecture, examples and pratices
11. Week Billing process in Hospitals Lecture, examples and pratices
12. Week Health expenditures Lecture, examples and pratices
13. Week Student project presentations Lecture, examples and pratices
14. Week Student project presentations Lecture, examples and pratices
15. Week Final Exam
16. Week Final Exam
17. Week Final Exam
Assessments
Evaluation tools Quantity Weight(%)
Midterm(s) 1 20
Final Exam 1 80


Program Outcomes
PO-1Where necessary to communicate effectively in Turkish and other foreign languages ​​effectively orally or in writing to use
PO-2The acquired theoretical knowledge in practice in individual work and team work skills to transform
PO-3Health institutions, business ethics and social responsibility have the ability to apply concepts
PO-4Health institutions have gained the skills of human resources management
PO-5Knowing the types of communication techniques in health care institutions and to apply these techniques to analyze and type.
PO-6Health institutions have sufficient knowledge about the organization and management.
PO-7Human resources in healthcare organizations to efficiently use
PO-8Health sector, local, national and international social issues comprehension
PO-9Present understanding of management appropriate to apply total quality management in the health sector
PO-10Used in health care institutions and methods that can be used to develop IT skills have
PO-11Know the workings of economic and management in healthcare organizations, assessment
PO-12Health care facilities planning, organization, coordination, execution and control functions to successfully conduct
PO-13Global health planning in health systems, health policy, etc. Having knowledge on issues and emphasis on patient safety and health, as well as to comprehend the legal consequences of this practice
PO-14Management functions in health institutions and organizations have sufficient knowledge
PO-15Cost management in health care organizations to learn about the process and make relevant records and using the Chart of Accounts to make the accounting records
PO-16The concept of insurance, social security and health systems, Public Health, private health insurance and reimbursement methods to have information.
Learning Outcomes
LO-11. Describes accountancy as business function
LO-22. Have knowledge of main accountancy & cost parameters,
LO-33. Explain connection between operation & accountancy in healthcare organizations,
LO-44. Describe basic steps of calculating costs,
LO-55. Notice significance in period of decision with conceiving
LO-66. Describe significance of accountancy in period of decision
Course Assessment Matrix:
Program Outcomes - Learning Outcomes Matrix
 PO 1PO 2PO 3PO 4PO 5PO 6PO 7PO 8PO 9PO 10PO 11PO 12PO 13PO 14PO 15PO 16
LO 1
LO 2
LO 3
LO 4
LO 5
LO 6