FACULTY OF HEALTH SCIENCES

Department of Health Management

HIM 306 | Course Introduction and Application Information

Course Name
Accounting For Healthcare Institutions
Code
Semester
Theory
(hour/week)
Application/Lab
(hour/week)
Local Credits
ECTS
HIM 306
Spring
3
0
3
5

Prerequisites
None
Course Language
English
Course Type
Required
Course Level
First Cycle
Mode of Delivery Blended
Teaching Methods and Techniques of the Course Problem Solving
Lecture / Presentation
Course Coordinator
Course Lecturer(s) -
Assistant(s)
Course Objectives This course introduces students actual accounting practices and technics. The real focus of the course is covering the meaning of accounting information and how decision makers use this information. Throughout this course students will be provided with financial accounting concepts to give an understanding of how accounting information is made available for those who may be a manager at any level.
Learning Outcomes The students who succeeded in this course;
  • Apply the fundamental accounting principles in recognition of assets, liabilities, equity, expense and revenue items from business transactions;
  • Prepare journal, ledger (T-accounts), trial balance, adjusting and closing entries of an entity;
  • Prepare basic financial statements;
  • Perform bookkeeping and inventory costing of key merchandise transactions;
  • Determine assets depreciation based on different depreciation methods.
Course Description This course is designed as an introductory accounting course in which the aim is to initiate the students in the use and preparation of financial statements.As aspiring managers,the students need to recognize the need for accounting principles,procedures and the financial statements in decision making process of companies. In doing so, the topics covered include the basic accounting principles, recording process and tools to prepare and analysis of the financial statements.

 



Course Category

Core Courses
X
Major Area Courses
Supportive Courses
Media and Management Skills Courses
Transferable Skill Courses

 

WEEKLY SUBJECTS AND RELATED PREPARATION STUDIES

Week Subjects Related Preparation
1 Introduction to Accounting Şımga-Muğan, C., Hoşal-Akman, N. (2012), Principles of Financial Accounting, 5th Edition, McGraw-Hill Chapter 1
2 Overview of the Accounting Environment Şımga-Muğan, C., Hoşal-Akman, N. (2012), Principles of Financial Accounting, 5th Edition, McGraw-Hill Chapter 1
3 Financial Statements and Underlying Accounting Concepts Şımga-Muğan, C., Hoşal-Akman, N. (2012), Principles of Financial Accounting, 5th Edition, McGraw-Hill Chapter 2
4 Financial Statements and Underlying Accounting Concepts Şımga-Muğan, C., Hoşal-Akman, N. (2012), Principles of Financial Accounting, 5th Edition, McGraw-Hill Chapter 2
5 Completing the Accounting Cycle - Preparation of single entity financial statements Şımga-Muğan, C., Hoşal-Akman, N. (2012), Principles of Financial Accounting, 5th Edition, McGraw-Hill Chapter 3
6 Completing the Accounting Cycle - Preparation of single entity financial statements Şımga-Muğan, C., Hoşal-Akman, N. (2012), Principles of Financial Accounting, 5th Edition, McGraw-Hill Chapter 3
7 Merchandise Transactions Şımga-Muğan, C., Hoşal-Akman, N. (2012), Principles of Financial Accounting, 5th Edition, McGraw-Hill Chapter 4
8 Inventories Şımga-Muğan, C., Hoşal-Akman, N. (2012), Principles of Financial Accounting, 5th Edition, McGraw-Hill Chapter 5
9 Current Assets and Current Liabilities Şımga-Muğan, C., Hoşal-Akman, N. (2012), Principles of Financial Accounting, 5th Edition, McGraw-Hill Chapter 7&8
10 Current Assets and Current Liabilities Şımga-Muğan, C., Hoşal-Akman, N. (2012), Principles of Financial Accounting, 5th Edition, McGraw-Hill Chapter 7&8
11 Measures of Operating Capacity - Non-Current Assets Şımga-Muğan, C., Hoşal-Akman, N. (2012), Principles of Financial Accounting, 5th Edition, McGraw-Hill Chapter 10
12 Long Term Liabilities and Equity Şımga-Muğan, C., Hoşal-Akman, N. (2012), Principles of Financial Accounting, 5th Edition, McGraw-Hill Chapter 11&12
13 Financial Statements and basic analysis Şımga-Muğan, C., Hoşal-Akman, N. (2012), Principles of Financial Accounting, 5th Edition, McGraw-Hill Chapter 14
14 Financial Statements and basic analysis Şımga-Muğan, C., Hoşal-Akman, N. (2012), Principles of Financial Accounting, 5th Edition, McGraw-Hill Chapter 14
15 Review of the semester
16 Final Exam

 

Course Notes/Textbooks

Şımga-Muğan, C., Hoşal-Akman, N. (2012), Principles of Financial Accounting, 5th Edition, McGraw-Hill, ISBN 9780077145934

Suggested Readings/Materials

http://highered.mcgraw-hill.com/sites/0077138058/information_center_view0/book_preface.html

Williams, J.R., Haka, S.F., Better, M.S., Carcello, J.V. (2018), Financial & Managerial Accounting. The basis for business decisions, 18th Edition, McGraw-Hill Education, ISBN 9781259922183 (Online book and assessment tool)

 

EVALUATION SYSTEM

Semester Activities Number Weigthing
Participation
Laboratory / Application
Field Work
Quizzes / Studio Critiques
Portfolio
Homework / Assignments
1
30
Presentation / Jury
Project
Seminar / Workshop
Oral Exams
Midterm
1
30
Final Exam
1
40
Total

Weighting of Semester Activities on the Final Grade
2
60
Weighting of End-of-Semester Activities on the Final Grade
1
40
Total

ECTS / WORKLOAD TABLE

Semester Activities Number Duration (Hours) Workload
Theoretical Course Hours
(Including exam week: 16 x total hours)
16
3
48
Laboratory / Application Hours
(Including exam week: '.16.' x total hours)
16
0
Study Hours Out of Class
14
2
28
Field Work
0
Quizzes / Studio Critiques
-
0
Portfolio
0
Homework / Assignments
1
19
19
Presentation / Jury
0
Project
0
Seminar / Workshop
0
Oral Exam
0
Midterms
1
18
18
Final Exam
1
27
27
    Total
140

 

COURSE LEARNING OUTCOMES AND PROGRAM QUALIFICATIONS RELATIONSHIP

#
Program Competencies/Outcomes
* Contribution Level
1
2
3
4
5
1

To be able to acquire and use theoretical and practical knowledge in the field of health management.

X
2

To be able to create and use new information by integrating information in the field of health management with information from different disciplines

X
3

To be able to solve the problems that require expertise by using scientific research methods.

4

To be able to solve a problem in the field of health management by using appropriate problem solving techniques.

5

To be able to transfer the current developments in the field of health management with the data and to transfer them systematically to the groups in and out of the field in written, oral and visual form.

X
6

To be able to critically examine the norms governing corporate culture and organizational communication, to develop them and to take action to change them when necessary.

7

To be able to develop implementation plans in health management field and to evaluate the results within the framework of health services management quality processes.

8

To be able to act by considering social, scientific, cultural and ethical values in the stages of data collection, interpretation and announcement while managing health institutions.

X
9

To be able to take responsibility as an individual and a team member in the problems encountered in the related field applications while managing health institutions.

10

To be able to plan and manage the activities of the employees whose under their responsibility while managing health institutions.

11

To be able to relate the knowledge accumulated throughout the human history to their field of expertise.

12

To be able to collect data in the areas of “Health Management” and communicate with colleagues in a foreign language.

13

To be able to speak a second foreign at a medium level of fluency efficiently.

*1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest

 


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