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 5107 ACCOUNTING SYSTEM IN HOSPITALS ELECTIVE 3 0 0 5

Offered By

Hospital and Healthcare Organizations Management

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

PROFESSOR DOCTOR FATMA TEKTÜFEKÇI

Offered to

Hospital and Healthcare Organizations Management

Course Objective

To be able to learn the accounting information system in Hospitals and Health Institutions / Organizations from a holistic perspective. In line with this main objective, it can provide accounting knowledge, competence and literacy in hospitals at a level that can meet the demands and expectations in the focus of industry and university cooperation.

Learning Outcomes of the Course Unit

1   To be able to comprehend the accounting information system in Hospitals and Health Institutions / Organizations
2   To be able to distinguish stock and tangible fixed assets in Hospitals and Health Institutions / Organizations
3   To be able to learn the accounts and their properties used in the accounting system in Hospitals and Health Institutions / Organizations
4   To be able to create cost systems in Hospitals and Health Institutions / Organizations
5   To be able to gain accounting system literacy in Hospitals and Health Institutions / Organizations

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Health Sector, Health Services Features and Classification Hospital Businesses and Features Accounting Information System in Hospitals
2 Financial Organization and Accounting Information System in Hospitals and Health Institutions / Organizations
3 Uniform Accounting System in Hospitals and Health Institutions / Organizations (First, Second and Third Level Applications)
4 E-Accounting, Medical Accounting and E-Health Applications in Hospitals and Health Institutions / Organizations
5 Inventories and Management in Hospitals and Health Institutions / Organizations
6 Tangible Fixed Assets in Hospitals and Health Institutions / Organizations
7 Costs, Service Cost and Elements of Service Production Cost, Unit and Total Service Cost in Hospitals and Health Institutions / Organizations
8 Expense Types and Expense Locations (Service Cost Centers) Allocation of Service Costs (First, Second and Third Allocation) in Hospitals and Health Institutions / Organizations
9 Service Production Cost Calculation Methods (Costing Systems) in Hospitals and Health Institutions / Organizations
10 Profit Planning Cost-Volume-Profit Analysis Breakeven Point (BBN) in Hospitals and Health Institutions / Organisations
11 Liability Accounting in Hospitals and Health Institutions / Organisations
12 Financial Statements and Analysis in Hospitals and Health Institutions / Organisations
13 Internal Control and Internal Audit in Hospitals and Health Institutions / Organisations
14 Audit in Hospitals and Health Institutions / Organizations

Recomended or Required Reading

Main Resources:
AKDOĞAN, N. (2015). Tekdüzen Muhasebe Sisteminde Maliyet Muhasebesi Uygulamaları, Yenilenmiş 9. Baskı, Gazi Kitabevi: Ankara
BÜYÜKMIRZA, H. K. (2019). Maliyet ve Yönetim Muhasebesi: Tekdüzene Uygun Bir Sistem Yaklaşımı, 23. Baskı, Gazi Kitabevi: Ankara
DOĞAN, M. (2016). Işletme Ekonomisi ve Yönetimi, (8. Baskı), Nobel Kitabevi: Ankara
FINKLER, S. A., WARD, D. M. & CALABRESE, T. (2013). Accounting Fundamentals for Health Care Management, Jones &Bartlett Company
FINKLER, S.A., WARD, D.M. & BAKER, J.J. (2007). Essentials of Cost Accounting for Health Care Organizations, Third Edition, United States of America: Jones and Bartlett Publishers, Inc.
GÜNDÜZ, H.E., AKAR, Ç., ÖZGÜLBAŞ, N. & ÖNCE, S. (2002). Sağlık Kurumlarında Maliyet Yönetimi, T.C. Anadolu Üniversitesi Açıköğretim Fakültesi Önlisans Programı Ders Kitabı, Anadolu Üniversitesi Yayın No: 1414, Açıköğretim Fakültesi Yayın No: 759, Editör: Banar, K., Anadolu Üniversitesi: Eskişehir
KARASIOĞLU, F. (2007) Sağlık Işletmelerinde Muhasebe Uygulamaları. Çizgi Kitabevi Yayınları: Konya
KAVUNCUBAŞI, Ş.& YILDIRIM, S. (2011). Hastane ve Sağlık Kurumları Yönetimi, Siyasal Kitabevi: Ankara
KAYGUSUZ, S. Y. ve TATAR, F. (2021). Sağlık Kurumlarında Maliyet ve Yönetim Muhasebesi. 1. Baskı, ISBN: 978-605-247-294-1, Dora Basım Yayın Dağıtım: Bursa
MERT, H. (2019). Hastane Işletmelerinde Maliyet Hesaplamaları ve Muhasebesi. Gözden Geçirilmiş ve Güncelleştirilmiş 2. Baskı, ISBN: 978-605-2184-34-9, Türkmen Kitabevi: Istanbul
ÖZGÜLBAŞ, N. & TARCAN, M. (2013). Sağlık Kurumlarında Maliyet Yönetimi, T.C. Anadolu Üniversitesi Ders Kitabı, Anadolu Üniversitesi Yayın No: 2865, Açıköğretim Fakültesi Yayın No: 1822, Editör: M. Top, Anadolu Üniversitesi: Eskişehir
TENGILLIMOĞLU, D., IŞIK, O. & AKBOLAT, M. (2009). Sağlık Işletmeleri Yönetimi. 1. Basım, ISBN: 978-605-395-172-8, Nobel Yayın Dağıtım: Ankara
TEKTÜFEKÇI, F., KAYA, A., GÜMÜŞ, Y., TÜKENMEZ, N. M., GÖNEN, S. & KUTAY, N. (2019). Sağlık Kurumlarında Maliyet Yönetimi. ISBN: 978-975-442-547-5, Editör: KUTAY, N., Atatürk Üniversitesi Açıköğretim Fakültesi Yayını: Erzurum
TÜKENMEZ, N. M., TEKTÜFEKÇI, F., KUTAY, N., KABAKCI, Y. KAYA, A., KURT GÜMÜŞ, G., GÜLER ÖZÇALIK, S. GÜNGÖR, B., ORÇUN, Ç. & GÜLHAN, Ü. (2020). Sağlık Kurumlarında Finansal Yönetim. ISBN: 978-625-7931-30-4, Editör: TÜKENMEZ, N. M., Atatürk Üniversitesi Açıköğretim Fakültesi Yayını: Erzurum
ZELMAN, William N., McCue, Michael J., Glick, Noah D. (2009). Financial Management of Health Care Organizations An Introduction to Fundamental Tools, Concepts and Applications. Published by Jossey-Bass, Binding: Hardcover 3rd Edition, John Wiley & Sons: NewYork
Supplementary Resources:
All books and academic publications related to accounting of Health Institutions / Organizations and Hospital Businesses

Planned Learning Activities and Teaching Methods

Theorical Lecturing, Problem Solving, Case Study, Applications

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


Further Notes About Assessment Methods

None

Assessment Criteria

Students are evaluated by midterm exams (MTE) and final / final exams (FIN / FCGR) as well as the semester work (homework, presentation and report) on the scientific research topic they have prepared during the semester.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

Dokuz Eylul University Faculty of Economics and Administrative Sciences Department of Business Administration Accounting and Finance Department,
e-Mail: f.tektufekci@deu.edu.tr; (0232) 3010728

Office Hours

Determination of the course by the instructor according to the course program of each semester

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 14 3 42
Preparation for final exam 1 20 20
Preparation for midterm exam 1 10 10
Preparing assignments 1 15 15
Preparations before/after weekly lectures 14 2 28
Preparing presentations 1 5 5
Midterm 1 2 2
Final 1 2 2
TOTAL WORKLOAD (hours) 124

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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