Healthcare Management non-thesis
Master	TR-NQF-HE: Level 7	QF-EHEA: Second Cycle	EQF-LLL: Level 7

General course introduction information

Course Code:

SAY567

Course Name:

Accounting in Health Care Management

Course Semester:

Spring

Course Credits:

Theoretical	Practical	Credit	ECTS
3	0	3	8

Language of instruction:

Course Requisites:

Does the Course Require Work Experience?:

Type of course:

Department Elective

Course Level:

Master

TR-NQF-HE:7. Master`s Degree

QF-EHEA:Second Cycle

EQF-LLL:7. Master`s Degree

Mode of Delivery:

Face to face

Course Coordinator :

Öğr.Gör. AYSUN DANAYİYEN

Course Lecturer(s):

Dr. BİLİNMİYOR BEKLER

Course Assistants:

Course Objective and Content

Course Objectives:

Learns the process of recording various transactions in hospitals, integrates the process with financial analysis and decision making processes.

Course Content:

Valuation of Receivables: Doubtful and Unworthy Receivables, Fundamentals of Inventories and Accounting Systems in Monitoring of Inventories, Valuation of Inventories at the Output and Inventory Stages, Effects on Financial Statements
Prepaid Expenses and Income Accruals
Other Current Assets, Fixed Assets: Receivables and Financial Fixed Assets
Tangible and Intangible Fixed Assets, Tangible Fixed Assets and Depreciation Methods, Financial Liabilities, Short and Long Term Foreign Sources: Trade Payables and Advances Received, Short and Long Term Liabilities: Debt and Expense Provision, Equity

Learning Outcomes

The students who have succeeded in this course;

Learning Outcomes

1 - Knowledge
Theoretical - Conceptual
1) Learns the process of recording various transactions of businesses,
2 - Skills
Cognitive - Practical
1) It can integrate the process with financial analysis and decision making processes.
3 - Competences
Communication and Social Competence
Learning Competence
Field Specific Competence
Competence to Work Independently and Take Responsibility

Lesson Plan

Week	Subject	Related Preparation
1)	Valuation of Receivables: Doubtful and Unworthy Receivables
2)	Fundamentals of Stocks Group and Accounting Systems in Monitoring Stocks	.
3)	Case Study on the Operation of Continuous and Intermittent Inventory Systems	.
4)	Valuation of Inventories at Exit and Inventory Stages, Effects on Financial Statements	.
5)	Prepaid Expenses and Income Accruals	.
6)	Other Current Assets, Fixed Assets: Receivables and Financial Fixed Assets	.
7)	midterm
8)	Tangible and Intangible Assets	.
9)	Tangible Assets and Depreciation Methods	.
10)	Short and Long Term Foreign Resources: Financial Liabilities	.
11)	Short and Long Term Foreign Resources: Trade Payables and Advances Received	.
12)	Short and Long Term Liabilities: Debt and Expense Provisions	.
13)	Equity capital	.
14)	final	.

Sources

Course Notes / Textbooks:	Prof. Dr. Orhan Sevilengül. Genel Muhasebe. Gazi Kitabevi.
References:	Prof. Dr. Orhan Sevilengül. Genel Muhasebe. Gazi Kitabevi.

Course-Program Learning Outcome Relationship

Learning Outcomes	1	2
Program Outcomes
1) To be able to supervise social, scientific, cultural and ethical values in the collection, interpretation, application and announcement of data related to the field and to teach these values. - To be able to develop strategy, policy and implementation plans on issues related to the field and to evaluate the results obtained within the framework of quality processes. - To be able to use the knowledge, problem solving and/or application skills they have assimilated in the field in interdisciplinary studies.
1) -Develop and deepen knowledge in the same or in a different field to the proficiency level based on Bachelor level qualifications. -Conceive the interdisciplinary interaction which the field is related with
1) -Develop and deepen knowledge in the same or in a different field to the proficiency level based on Bachelor level qualifications. -Conceive the interdisciplinary interaction which the field is related with.
2) To be able to independently carry out a study that requires expertise related to the field. - To be able to develop new strategic approaches for the solution of unforeseen complex problems encountered in applications related to the field and to produce solutions by taking responsibility. - To be able to lead in environments that require the solution of problems related to the field
3) - 1- Develops strategies and policies on issues related to the field of health and interprets implementation plans and evaluates the results obtained in a scientific and ethical framework. 2- Observes social, scientific and ethical values in the stages of collecting, interpreting and announcing data related to the field of health and teaches these values. 3-Apply the knowledge and problem-solving skills assimilated in the field of health in interdisciplinary studies. 4- Evaluates the current developments in the field of health in line with national values and country realities, including children and families, which are the basic units of society. 5- Develops strategy, policy and implementation plans on issues related to the field of health and evaluates the results obtained within the framework of quality processes. 6- Contributes to national and international health policy studies on the further development of health. 7-Has experience to work with other health disciplines.

Course - Learning Outcome Relationship

No Effect	1 Lowest	2 Low	3 Average	4 High	5 Highest

	Program Outcomes	Level of Contribution
1)	To be able to supervise social, scientific, cultural and ethical values in the collection, interpretation, application and announcement of data related to the field and to teach these values. - To be able to develop strategy, policy and implementation plans on issues related to the field and to evaluate the results obtained within the framework of quality processes. - To be able to use the knowledge, problem solving and/or application skills they have assimilated in the field in interdisciplinary studies.
1)	-Develop and deepen knowledge in the same or in a different field to the proficiency level based on Bachelor level qualifications. -Conceive the interdisciplinary interaction which the field is related with
1)	-Develop and deepen knowledge in the same or in a different field to the proficiency level based on Bachelor level qualifications. -Conceive the interdisciplinary interaction which the field is related with.
2)	To be able to independently carry out a study that requires expertise related to the field. - To be able to develop new strategic approaches for the solution of unforeseen complex problems encountered in applications related to the field and to produce solutions by taking responsibility. - To be able to lead in environments that require the solution of problems related to the field
3)	- 1- Develops strategies and policies on issues related to the field of health and interprets implementation plans and evaluates the results obtained in a scientific and ethical framework. 2- Observes social, scientific and ethical values in the stages of collecting, interpreting and announcing data related to the field of health and teaches these values. 3-Apply the knowledge and problem-solving skills assimilated in the field of health in interdisciplinary studies. 4- Evaluates the current developments in the field of health in line with national values and country realities, including children and families, which are the basic units of society. 5- Develops strategy, policy and implementation plans on issues related to the field of health and evaluates the results obtained within the framework of quality processes. 6- Contributes to national and international health policy studies on the further development of health. 7-Has experience to work with other health disciplines.

Learning Activity and Teaching Methods

Expression
Individual study and homework
Homework

Assessment & Grading Methods and Criteria

Written Exam (Open-ended questions, multiple choice, true-false, matching, fill in the blanks, sequencing)
Oral Examination
Homework
Application

Assessment & Grading

Semester Requirements	Number of Activities	Level of Contribution
Attendance	14	% 10
Application	1	% 20
Midterms	1	% 30
Final	1	% 40
total		% 100
PERCENTAGE OF SEMESTER WORK		% 60
PERCENTAGE OF FINAL WORK		% 40
total		% 100

Workload and ECTS Credit Grading

Activities	Number of Activities	Duration (Hours)	Workload
Course Hours	14	3	42
Application	1	10	10
Study Hours Out of Class	14	5	70
Homework Assignments	5	15	75
Midterms	1	1	1
Final	1	2	2
Total Workload			200