Health Care Accounting and Finance

							                                Shawnee State University
                     BUAC3370—Health Care Accounting/Finance
       Three credit hours will be earned upon successful completion of this course

COURSE OBJECTIVES:
    1. Describe the financial environment, problems, and cost of health care
       organizations.
    2. Understand basic financial accounting, cash flow, and statement analysis.
    3. Analyze costs by behavior.
    4. Prepare operating budgets, capital budgets, and analyze variances.
    5. Describe how to manage endowments.
    6. Identify and enumerate sources and procedures for external long-term
       financing.
    7. Plan and carry out the management of current assets and current
       liabilities.


Course Content:

       Chapter 1-Financial management in Health Care Organizations
       Chapter 2-Agency Problems and Agency Costs
       Chapter 3-Accounting and Cash Flow Analysis
       Chapter 4-Organiaztionsl Diagnostics: Financial Statement Analysis
       Chapter 5-Time Value of Money
       Chapter 6-Valuing Assets
       Chapter 7-Cost Behavior
       Chapter 8-Budgeting and Variance Analysis
       Chapter 9-Financial Markets; Institutions, Risk, and Return
       Chapter 10-The Basics of Capital Budgeting
       Chapter 11-Special Topics in Capital Budgeting
       Chapter 12-Managing Long-Term Financial Assets: The Endowment
       Chapter 13-External Financing: Sources
       Chapter 14-Procedures for Long-Term Financing
       Chapter 15-Access to Capital and Organizational Viability
       Chapter 16-Principals of Working Capital Management
       Chapter 17-Cash, Marketable Securities, and Patient Accounts
       Chapter 18-Inventory Management: Mathematics and Judgment
       Chapter 19-Current Liabilities: Short-Term Financing
       Chapter 20-Beyond Bean Counting
GRADING POLICY:               Attendance: 20 Points
                              Quizzes:      20 Points
                              Midterm:      20 Points
                              Presentation: 20 Points
                              Final:        20 Points

If a student is unable to take the test on the scheduled day, they must contact the
instructor to make arrangements for an alternative date. It is the student’s
responsibility to contact instructor and make arrangements for his/her make-up.

The student will be allowed to disregard one quiz score in the determination of
his/her final grade. The student’s final grade is based on a point system. Obviously,
the more the student puts into the course, the more he/she will get from the course.

The Grade Scale is:
      90% or more…………………A              70%-79%……………………C
      80%-89%…………………….B                60%-69%……………………D
                    Less than 60%………………………….F

Make-up exams and problem quizzes will be given for excused absences as defined
  in the SSU Excused Absence Policy only.

SSU Excused Absence Policy:
The importance of class attendance in determining a course grade is an academic matter.
While the University does expect regular attendance, each faculty member evaluates the
importance of student class attendance based upon the specific nature of the course in
question. The course syllabus should provide a clear statement of the instructor’s
expectations concerning absences, active student participation in class discussions, make-
up examinations and make-up assignments, and related matters.

Excused Absences:
The University considers certain absences as officially excused. An excused absence does
not excuse the student from learning course material or from submitting required
assignments or for fulfilling other course requirements. Except in the case of
emergencies, students are required to discuss with faculty at least one day in advance any
planned excused absence from class. Normally, students will not be automatically
penalized for an excused absence. In some cases, however, the specific nature of the
course may make active student participation a requirement. One example is a class for
which a state agency or accrediting agency requires a minimum number of hours of
supervise interaction. Another example might be of a course designated as a seminar
where frequent student discussion is state as a requirement. In this case, the student with
too many absences may need to withdraw and retake the course.

Excused absences include: (1) university-sponsored activities, for which the student
has obtained and official excused absence form: (2) documented illness or accident:
or (3) documented family emergency.
STUDENTS WITH DISABILITIES: Section 504 of the Rehabilitation Act of 1973
and the Americans With disabilities Act of 1990 require Shawnee State University to
provide reasonable academic adjustments or accommodations for students with
documented disabilities which would not compromise the integrity of the academic
program. Examples of documented disabilities include physical, psychiatric, and/or
learning impairments that substantially limit one or more major life activities of the
student. Students seeking academic adjustments or accommodations must self-
identify with the Coordinator of Disability Services, Student Success Center, Massie
Hall [740-351-3276]. After meeting with the coordinator, students are encouraged
to meet with their instructors to discuss their needs, and if applicable, any lab safety
concerns related to their disabilities.