Nevşehir Hacı Bektaş Veli University Course Catalogue

Information Of Programmes

INSTITUTE OF SOCIAL SCIENCES / SKİÖ 515 - HEALTH MANAGEMENT (NON-THESIS MASTER)

Code: SKİÖ 515 Course Title: ACCOUNTING IN HEALTH INSTITUTIONS Theoretical+Practice: 3+0 ECTS: 6
Year/Semester of Study 1 / Fall Semester
Level of Course 2nd Cycle Degree Programme
Type of Course Optional
Department HEALTH MANAGEMENT (NON-THESIS MASTER)
Pre-requisities and Co-requisites None
Mode of Delivery Face to Face
Teaching Period 14 Weeks
Name of Lecturer AHMET TANÇ (atanc@nevsehir.edu.tr)
Name of Lecturer(s) ŞÜKRAN GÜNGÖR TANÇ,
Language of Instruction Turkish
Work Placement(s) None
Objectives of the Course
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.

Learning Outcomes PO MME
The students who succeeded in this course:
LO-1 Describes accountancy as business function PO-2 To gain knowledge and skills on understanding, analyzing and directing administrative, financial, technical and medical process of health organizations
PO-3 To understand basic elements of health system in national and international level, to comprehend health planning and health policy, to analyze health sector economic and financially
PO-4 To have knowledge and skills to make advanced quantitative and qualitative analyses in health management and to be able to implement this knowledge
Examination
LO-2 Have knowledge of main accountancy & cost parameters, PO-2 To gain knowledge and skills on understanding, analyzing and directing administrative, financial, technical and medical process of health organizations
PO-3 To understand basic elements of health system in national and international level, to comprehend health planning and health policy, to analyze health sector economic and financially
PO-4 To have knowledge and skills to make advanced quantitative and qualitative analyses in health management and to be able to implement this knowledge
Examination
LO-3 Explain connection between operation & accountancy in healthcare organizations, PO-2 To gain knowledge and skills on understanding, analyzing and directing administrative, financial, technical and medical process of health organizations
PO-3 To understand basic elements of health system in national and international level, to comprehend health planning and health policy, to analyze health sector economic and financially
PO-4 To have knowledge and skills to make advanced quantitative and qualitative analyses in health management and to be able to implement this knowledge
Examination
LO-4 Describe basic steps of calculating costs PO-2 To gain knowledge and skills on understanding, analyzing and directing administrative, financial, technical and medical process of health organizations
PO-3 To understand basic elements of health system in national and international level, to comprehend health planning and health policy, to analyze health sector economic and financially
PO-4 To have knowledge and skills to make advanced quantitative and qualitative analyses in health management and to be able to implement this knowledge
Examination
PO: Programme Outcomes
MME:Method of measurement & Evaluation

Course Contents
Accounting process organization in health institutions, revenue and payments recieved, material expenditures, labor costs.
Weekly Course Content
Week Subject Learning Activities and Teaching Methods
1 Describing of accountancy, functions, conception of accountancy & principles Lecturing
2 Recording tools of accountancy, double entry bookkeeping, (balance-sheet method ) Lecturing
3 Uniform chart of accounts Lecturing
4 Balance-sheet, statement income table, profit & loss account statement, procedure of disclosure & closing, working assets accounts Lecturing
5 Basic financial statements Lecturing
6 Main Accounting Process (Case Study) Lecturing
7 Preparation for mid-term exam Problem Solving
8 mid-term exam
9 Main Accounting Process (Case Study)II Lecturing
10 Description of cost accountancy, aims and institution of cost accountancy in hospital business Lecturing
11 VAT accounts Lecturing
12 Cost Accounts in health institutions Lecturing
13 Cost Accounts (7/A Choice) in health institutions Lecturing
14 Cost Accounts (7/B Choice) in health institutions Lecturing
15 Preparation for Final Exam Problem Solving
16 final exam
Recommend Course Book / Supplementary Book/Reading
1 Genel Muhasebe: Kavram – Uygulama – Örnekler Doç. Dr. Ali ILDIR
2 Hastanelerde Maliyet Yönetimi:Alpaslan MERT, Hakan YILMAZTÜRK
Required Course instruments and materials
Coursebooks and internet sources.

Assessment Methods
Type of Assessment Week Hours Weight(%)
mid-term exam 8 1 40
Other assessment methods
1.Oral Examination
2.Quiz
3.Laboratory exam
4.Presentation
5.Report
6.Workshop
7.Performance Project
8.Term Paper
9.Project
final exam 16 1 60

Student Work Load
Type of Work Weekly Hours Number of Weeks Work Load
Weekly Course Hours (Theoretical+Practice) 3 14 42
Outside Class
       a) Reading 8 10 80
       b) Search in internet/Library 5 6 30
       c) Performance Project 0
       d) Prepare a workshop/Presentation/Report 0
       e) Term paper/Project 0
Oral Examination 0
Quiz 0
Laboratory exam 0
Own study for mid-term exam 4 3 12
mid-term exam 1 1 1
Own study for final exam 5 3 15
final exam 1 1 1
0
0
Total work load; 181