ISTANBUL MEDIPOL UNIVERSITY Course Learning Outcomes of

ISTANBUL MEDIPOL UNIVERSITY
Course Learning Outcomes of COST ACCOUNTING in HEALTH ORGANIZATIONS
Course Code and Title
SAY22554 - COST ACCOUNTING in HEALTH ORGANIZATIONS
Department /
Programme
Faculty of Health Sciences, Department of Health Management
Language of Education Turkish
Course Type
Compulsory
Lecturer(s)
Instructor Mustafa Öztürk
Office Hours
Wednesday, 09:50 am -12:30 am
Course Objective
Creating financial accounting systems for healthcare institutions, using applications of accounting, lectures on
conseptual knowledge about financial aproach to healtcare service, it’s phases and elements, lecturing about
financial accounting methods and their aplications in managment of the hospital.
Learning Outcomes
and Subordinate Skills
1.Understanding the relation between management of healthcare institution and financial accounting.
1.1 Explaining basic concepts of financial accounting.
1.2 Conseptual knowledge about balance sheet, it’s structure(accounts), 7/A and 7/B
1.3 Ability to spesify different accounts
2. Conseptual knowledge about expenditure accounts and inventory methods
2.1. Conseptual knowledge about accounting methods, payable accounts, pre-paid accounts with examples
2.2. Aplicating inventory method. Making inferences about usage of each.
2.3. Conseptual knowledge of accounting in healtcare service and it’s sub-divisions
3. Differentiating inventory, wage expenditure of labour(doctors etc.) and other accounts.
3.1 Conseptual knowledge about invetory
3.2. Accounting wage expense records
3.3.Accounting service expense records
3.4. Conseptual knowledge of service returns and service as an inventory.
4. Reporting expenses, investments and service returns in financial documents
4.1 Sub-division of expenses..
4.2Expense accounting
4.3. Planning investment expenditure.
4.4. Making inferences about desicion proccess of an investment and it’s accounting.
4.5 Budget forecasting and turnover ratios.
Generic Competences
Being respectful for values, investigative and skeptic approach, ability to follow processes and teamwork,
creativity, diligency, patience
Outline
1.Describing healthcare institutions and their relation with financial accounting.
2. Basic concepts of financial accounting. Expences and payables
3. Accounts on balance sheet, 7/A and 7/B options
4. Spesifying expenses
5.Accounting methods for healthcare institutions.
6. Inventory accounting methods, FIFO, LIFO and average cost
7.Payroll transactions
8. Cost management tools and activity-based costing
9. Labor expenditures
10. Service inventory accounting methods in healtcare institutions
11. Capital budgeting
12. Comparing merchandising companies and service companies
13. Master budget and responsibility accounting
14. Performance evaluation and the balanced scorecard
Instructional Methods
and Techniques
Lecturing, presentation, applications and examples, case studies and brainstorming
Course Requirements
Participation, ability to represent ideas on subject, assigments, questionings, commenting, self-esteem, making
pre-lecture studies
- Maliyet Muhasebesi – Prof. Dr. İbrahim Lazol –Ekin Yayınları -4th edition
Textbook
References
Suggested
Sources
Hours
Tekdüzen Muhasebe Siste-minde Maliyet Muhasebesi Uygulamaları, Prof Dr. Nalan Akdoğan Ankara Serbest
Muhasebeci Mali Müşavirler Odası Yayını