ISTANBUL MEDIPOL UNIVERSITY Course Learning Outcomes of
Transcription
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