COURSE SYLLABUS

HEALTHCARE ACCOUNTING

1	Course Title:	HEALTHCARE ACCOUNTING
2	Course Code:	MVUS035
3	Type of Course:	Optional
4	Level of Course:	Short Cycle
5	Year of Study:	2
6	Semester:	3
7	ECTS Credits Allocated:	3
8	Theoretical (hour/week):	1
9	Practice (hour/week) :	2
10	Laboratory (hour/week) :	0
11	Prerequisites:
12	Recommended optional programme components:	None
13	Language:	Turkish
14	Mode of Delivery:	Face to face
15	Course Coordinator:	Dr. Ögr. Üyesi AYŞEGÜL İPEK SOLAKSUBAŞI
16	Course Lecturers:	Meslek Yüksekokulları Yönetim Kurullarının görevlendirdiği öğretim elemanları.
17	Contactinformation of the Course Coordinator:	Dr.Öğr.Üyesi Ayşegül İPEK SOLAKSUBAŞI B.U.Ü. Orhaneli MYO, aysegulipek@uludag.edu.tr 0(224)294 26 86 - 41 Dhl: 62416
18	Website:
19	Objective of the Course:	Health businesses during the period resulting in a financial (fiscal) recording the event, classification and introduce basic accounting principles and concepts related to the accounting process is to summarize and illustrate the framework of the Uniform Chart of Accounts.
20	Contribution of the Course to Professional Development	To apply the accounting process for health care business

Learning Outcomes:

1	To have knowledge about the Accounting System and Recording System in Healthcare Enterprises;
2	To implement accounting principles and accounting practices specific to healthcare businesses.;
3	To be able to record intra-period and end-period financial events in healthcare enterprises;
4	To be able to prepare financial statements for health enterprises;

22	Course Content:

Week	Theoretical	Practical
1	Definition of Health Enterprises, purposes and introduction of documents and books specific to businesses	Sample documents and books specific to businesses
2	Definition of the concept of accounting and accounting recording system and general operation	Examples
3	Basic accounting equation, double-sided registration system and regulation of basic financial statements	Examples
4	Uniform chart of accounts	Uniform chart of accounts
5	Use of uniform chart of accounts for healthcare enterprises	Examples
6	Examination of asset accounts	Examples
7	Examination of liability accounts	Examples
8	Value Added Tax applications	Examples
9	Accounting for inventories	Examples
10	Exercises	Exercises
11	Income and Expense Accounts	Examples
12	The functioning of income and expense accounts in health institutions	Case Study
13	Accounting transactions of end of term	Case Study
14	Exercises	Exercises

23	Textbooks, References and/or Other Materials:	1- Doç.Dr. Ahmet Gököz; ''Sağlık İşletmeleri Muhasebesi'', Ekin Kitabevi. 2-Prof.Dr.Ümit Gücenme;”Genel Muhasebe” Çözümlü Uygulamalar ve Problemler, Marmara Kitabevi, Bursa. 3-Prof.Dr.İbrahim Lazol; “Genel Muhasebe”,
24	Assesment

TERM LEARNING ACTIVITIES	NUMBER	PERCENT
Midterm Exam	1	30
Quiz	0	0
Homeworks, Performances	1	10
Final Exam	1	60
Total	3	100
Contribution of Term (Year) Learning Activities to Success Grade		40
Contribution of Final Exam to Success Grade		60
Total		100
Measurement and Evaluation Techniques Used in the Course	Measurement and evaluation is carried out according to the principles of Bursa uludag University Associate and Undergraduate Education Regulation.
Information	Results are determined with the letter grade determined by the student automation system.

ECTS / WORK LOAD TABLE

CONTRIBUTION OF LEARNING OUTCOMES TO PROGRAMME QUALIFICATIONS

LO: Learning Objectives

PQ: Program Qualifications

Contribution Level:

1 Very Low

2 Low

3 Medium

4 High

5 Very High