COURSE UNIT TITLE

: ACCOUNTING SYSTEM IN HOSPITALS

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
IHS 5007 ACCOUNTING SYSTEM IN HOSPITALS COMPULSORY 3 0 0 5

Offered By

Hospital and Healtcare Organizations Management

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

ASSISTANT PROFESSOR EMINE YASEMIN YEGINBOY

Offered to

Hospital and Healtcare Organizations Management

Course Objective

The establishment of accounting information system in hospitals, operation and convert the data obtained information.

Learning Outcomes of the Course Unit

1   Hospitals to learn the accounting information system
2   How to Know the important points regarding the fulfillment of the functions of accounting in hospitals
3   To learn Accounts and properties used in hospitals
4   Learn to calculate the costs of hospitals according to their functions
5   Learn to prepare financial statements in hospitals

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Introduction and Course Description
2 TYPES OF ACTIVITIES FOR THE IMPORTANCE OF ACCOUNTING HOSPITALS
3 PROCESS AND TYPES OF ACCOUNTING IN HOSPITALS
4 ESTABLISHMENT OF ACCOUNTING SYSTEM IN HOSPITALS
5 FISCAL AND DEFINITIONS USED IN HOSPITALS
6 DESCRIPTION AND EVALUATION OF REVOLVING FUND ACCOUNTING SYSTEM IN HOSPITALS
7 INVENTORY MANAGEMENT IN HOSPITALS, VALUATION METHODS
8 HOSPITALS DISPOSALS OF TANGIBLE FIXED ASSETS AND DEPRECIATION METHODS TO OBTAIN
9 LEASING IN HOSPITALS
10 CALCULATING THE COST OF FINANCING AND HOSPITALS
11 CALCULATING THE COST OF SERVICE IN HOSPITALS
12 PREPARATION OF THE FINANCIAL STATEMENTS FOR THE ACTIVITIES OF HOSPITALS
13 FINANCIAL STATEMENTS OF HOSPITALS ANALYSIS AND INTERPRETATION
14 Conclusion and Evaluation

Recomended or Required Reading

1.Fehmi Karasioğlu (2005) Sağlık Işletmelerinde Muhasebe Uygulamaları, Çizgi Kitabevi Yayınları,
2.Steven A. Finkler, David M. Ward and Thad Calabrese (2013) Accounting Fundamentals For Health Care Management, Jones & Bartlett Company

3.Health-related enterprises accounting books and academic journals

Planned Learning Activities and Teaching Methods

Activities are given in detail in the section Evaluation Methods and Workload Calculation.

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 STT TERM WORK (SEMESTER)
3 FIN FINAL EXAM
4 FCG FINAL COURSE GRADE MTE * 0.30 + STT * 0.30 + FIN* 0.40
5 RST RESIT
6 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.30 + STT * 0.30 + RST* 0.40


*** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

None

Assessment Criteria

To be announced.

Language of Instruction

Turkish

Course Policies and Rules

1.Class participation is important.
2.Homework is expected to comply with the code of ethics of scientific research and the preparation of presentations.
3 Assignments is expected to support business applications issues described reports

Contact Details for the Lecturer(s)

Asıstant Professor Dr. E.Yasemin YEGINBOY
Faculty of Economics and Administrative Sciences Department of Business Administration Department of Accounting and Finance
Office No: 314
Office phone : (232) 4204180 internal 10597
E-Mail: yasemin.yeginboy@deu.edu.tr
Personnel Web: http://kisi.deu.edu.tr/ yasemin.yeginboy

Office Hours

To be announced.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Preparations before/after weekly lectures 12 1 12
Lectures 14 3 42
Preparation for final exam 1 10 10
Preparation for make-up exam 1 10 10
Preparing assignments 1 18 18
Preparation for midterm exam 1 10 10
Preparing presentations 1 6 6
Library 1 5 5
Preparations before/after weekly lectures 14 1 14
Midterm 1 2 2
Final 1 2 2
Make-up exam 1 2 2
TOTAL WORKLOAD (hours) 133

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9
LO.11
LO.21
LO.31
LO.41
LO.51

CONTACT INFORMATION
Dokuz Eylül Üniversitesi Cumhuriyet Bulvarı No: 144 35210 Alsancak / İZMİR
Phone: +90(232) 412 12 12 - Fax: +90 (232) 464 81 35

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