HADM 655

I. Course Title: Healthcare Accounting

II. Course Number: HADM 655

III. Credit Hours: (3) credits

IV. Prerequisites: None

V. Course Description: Accounting and financial management topics are examined and applied to healthcare administration. This course serves as a foundation for Financial Management 

 

Content

Week/Session 1

Topic:  Overview, Introductions, and Course Requirements

Zelman, W., McCue, M., Glick, N., & Thomas, M. (2014). Financial Management of Health Care Organizations. 4th edition. Jossey-Bass, San Francisco. ISBN 978-1-118-46656-8

• Readings: Chapter 1  
• Introductory Discussion
• Micro Lesson

Week/Session 2

Topic:  Health Care Financial Statements

Zelman, W., McCue, M., Glick, N., & Thomas, M. (2014). Financial Management of Health Care Organizations. 4th edition. Jossey-Bass, San Francisco. ISBN 978-1-118-46656-8

• Readings: Chapter 2
• Assignment
• Discussion
   

Week/Session 3

Topic:  Principles and Practices of Health Care Accounting

Zelman, W., McCue, M., Glick, N., & Thomas, M. (2014). Financial Management of Health Care Organizations. 4th edition. Jossey-Bass, San Francisco. ISBN 978-1-118-46656-8

• Readings: Chapter 3
• Assignment
• Discussion

Week/Session 4

Topic:  Financial Statement Analysis

Zelman, W., McCue, M., Glick, N., & Thomas, M. (2014). Financial Management of Health Care Organizations. 4th edition. Jossey-Bass, San Francisco. ISBN 978-1-118-46656-8

• Readings: Chapter 4
• Assignment
• Discussion

Week/Session 5

Key Message Presentation #1

Instructions for the Key Message Presentation are provided in syllabus.

Week/Session 6

Topic:  Working Capital Management

Zelman, W., McCue, M., Glick, N., & Thomas, M. (2014). Financial Management of Health Care Organizations. 4th edition. Jossey-Bass, San Francisco. ISBN 978-1-118-46656-8

• Readings: Chapter 5
• Assignment
• Discussion

Week/Session 7

Topic:  The Time Value of Money

Zelman, W., McCue, M., Glick, N., & Thomas, M. (2014). Financial Management of Health Care Organizations. 4th edition. Jossey-Bass, San Francisco. ISBN 978-1-118-46656-8

• Readings: Chapter 6
• Assignment
• Discussion

Week/Session 8 / 9

Topic:  The Investment Decision

Zelman, W., McCue, M., Glick, N., & Thomas, M. (2014). Financial Management of Health Care Organizations. 4th edition. Jossey-Bass, San Francisco. ISBN 978-1-118-46656-8

• Readings: Chapter 7
• Assignment
• Micro Lesson

Week/Session 10

Key Message Presentation #2

Instructions for the Key Message Presentation are provided in syllabus.

Week/Session 11

Topic:  Capital Financing for Health Care Providers

Zelman, W., McCue, M., Glick, N., & Thomas, M. (2014). Financial Management of Health Care Organizations. 4th edition. Jossey-Bass, San Francisco. ISBN 978-1-118-46656-8

• Readings: Chapter 8
• Assignment
• Discussion

Week/Session 12

Topic:  Using Cost Information to Make Special Decisions

Zelman, W., McCue, M., Glick, N., & Thomas, M. (2014). Financial Management of Health Care Organizations. 4th edition. Jossey-Bass, San Francisco. ISBN 978-1-118-46656-8

• Readings: Chapter 9
• Assignment
• Discussion

Week/Session 13

Topic:  Budgeting

Zelman, W., McCue, M., Glick, N., & Thomas, M. (2014). Financial Management of Health Care Organizations. 4th edition. Jossey-Bass, San Francisco. ISBN 978-1-118-46656-8

• Readings: Chapter 10
• Assignment
• Discussion

Week/Session 14

Topic:  Responsibility Accounting 

Zelman, W., McCue, M., Glick, N., & Thomas, M. (2014). Financial Management of Health Care Organizations. 4th edition. Jossey-Bass, San Francisco. ISBN 978-1-118-46656-8

• Readings: Chapter 11 
• Assignment

Week/Session 15

Topic:  Distinguish the Financial Characteristics of a Non-profit and For-profit Health Care Provider

• Supplemental articles
• Discussion
• Final Paper – Case Study

 

Student Learning Outcomes

• Interpret financial statements used for making informed healthcare administration decisions. (LO 1)
• Evaluate financial metrics, reports, and cost classifications. (LO 2)
• Distinguish the financial characteristics of a non-profit and for-profit healthcare provider. (LO 3)
• Appraise strategic budgeting methods and operational planning principles. (LO 4)

 

Assessment Measures

Students will be graded based on the assignments of lectures, case studies, required readings/textbook, recommended/supplemental readings, class and small group discussions.

 

Review and Approval

March, 2022