Suggested Curriculum

Healthcare Accounting
Accounting concepts applied to planning and management control aspects of healthcare institutions; financial reporting, cost accounting, capital structures, budgeting, financing, and cost benefit analysis are examined in the context of healthcare entities. Emphasis is placed on your gaining an understanding of the relationship among the healthcare entity's organizational structure, operational activities, clinical processes and the specification of viable cost accumulation centers for planning and control purposes. Topics are:

1. Financial statements of healthcare entities for the purpose of emphasizing structural, legal, organizational, control, management, operational and marketplace differences among facilities.

2. Responsibility accounting.

3. Management control.

4. Activity-based costing.

5. Product and service costing.

6. Forecasting of services with computer models.

7. Performance assessment.

8. Alternative uses of cost data supported by information technology and clinical information systems.

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