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Course Design Guide HCS/405 Version 5

1

Course Design Guide
College of Natural Sciences HCS/405 Version 5 Health Care Financial Accounting
Copyright © 2012, 2010, 2007, 2005, 2004, 2002, 1999 by University of Phoenix. All rights reserved.

Course Description This course provides an understanding of the general principles of accounting applied in the health care environment. It includes an overview of sources of revenue for various health care entities. The fundamentals of financial planning, cost concepts, capital budgeting, and management analysis are applied in the health care environment. Issues surrounding the development and management of budgets are also examined. Policies Faculty and students will be held responsible for understanding and adhering to all policies contained within the following two documents: University policies: You must be logged into the student website to view this document. Instructor policies: This document is posted in the Course Materials forum. University policies are subject to change. Be sure to read the policies at the beginning of each class. Policies may be slightly different depending on the modality in which you attend class. If you have recently changed modalities, read the policies governing your current class modality. Course Materials Baker, J. J., & Baker, R. W. (2011). Health care finance: Basic tools for nonfinancial managers (3rd ed.). Sudbury, MA: Jones & Bartlett Publishers. All electronic materials are available on the student website.

Week One: Overview of Health Care Finance
Details
Objectives 1.1 Define basic health care finance terms. 1.2 Describe the four segments that comprise a financial management system. 1.3 Identify financial reporting practices & ethical stds of conduct. Read the Week One Read Me First.

Due
Self Study

Points
N/A

Reading

Self Study Self Study Self Study

N/A

Reading

Read Ch. 1 of Health Care Finance.

N/A

Reading

Read Ch. 2 of Health Care Finance.

N/A

Course Design Guide HCS/405 Version 5

2

Reading

Review the Healthcare Financial Management Association website (www.hfma.org). You may find this website helpful as a general resource for this course. Read this week’s Electronic Reserve Readings. Pay special attention to the following articles: Sarbanes-Oxley. (2007). Encyclopedia of Small Business. Sarbanes-Oxley. (2009). In BUSINESS: The Ultimate Resource.

Self Study

N/A

Reading

Self Study

N/A

Participation

Participate in class discussion. Students must have at least 8 posts over 3 days. 1. At least 1 Discussion Questions - 1 Pt 2. Responses to Students/Instructor (Throughout Week) – 3 Pt Pt

Through out the Week

4

Nongraded Activities and Preparation Reporting Practices and Ethics Paper (Preparation) Learning Team Instructions Weekly Review Learning Team Instructions Patton-Fuller Income Statement Worksheet (Preparation) Learning Team Instructions Financial Statements Review (Preparation) Individual Week One Health Care Financial Terms Worksheet

Begin working on the Reporting Practices and Ethics Paper due in Week Two.

Self Study

N/A

Review the Week One objectives and discuss additional insights and questions that may have arisen.

Self Study

N/A

Begin working on the Patton-Fuller Income Statement Worksheet due in Week Two.

Self Study

N/A

Begin working on the Financial Statements Review due in Week Three.

Self Study

N/A

Resources: University of Phoenix Material: Week One Health Care Financial Terms Worksheet Complete the University of Phoenix Material: Week One Health Care Financial Terms Worksheet located on the student website.

Week 1 Day 7

2

Course Design Guide HCS/405 Version 5

3

Week Two: Financial Reporting and Financial Performance
Details
Objectives 2.1 Describe the annual report and financial statements of a health care organization. 2.2 Explain the utilization of health care revenue sources. 2.3 Describe how revenues and expenses are grouped for planning and control. Read the Week Two Read Me First.

Due
Self Study

Points
N/A

Reading

Self Study Self Study Self Study Self Study Self Study Self Study Through out the Week

N/A

Reading

Read Ch. 4 of Health Care Finance.

N/A

Reading

Read Ch. 5 of Health Care Finance.

N/A

Reading

Read Ch. 6 of Health Care Finance.

N/A

Reading

Read Ch. 10 of Health Care Finance. Read this week’s Electronic Reserve Readings.

N/A

Reading

N/A

Participation

Participate in class discussion. Students must have at least 8 posts over 3 days. 1. At least 1 Discussion Questions - 1 Pt 2. Responses to Students/Instructor (Throughout Week) – 3 Pt

4

Nongraded Activities and Preparation Simulation Review (Preparation) Learning Team Instructions Financial Statements Review (Preparation)

Begin working on the Simulation Review due in Week Four.

Self Study

N/A

Continue working on the Financial Statements Review due in Week Three.

Self Study

N/A

Course Design Guide HCS/405 Version 5

4

Individual Reporting Practices and Ethics Paper

Resources: University of Phoenix Material: Reporting Practices and Ethics Paper Grading Criteria Find two or three articles that address financial reporting practices and ethical standards in health care finance, including the following topics: Generally accepted accounting principles Corporate compliance, ethics, or fraud and abuse Write a 700- to 1,050-word paper on the financial management of health care organizations, integrating your research articles. Include a summary of the four elements of financial management. Include a summary of generally accepted accounting principles and general financial ethical standards. Provide examples from the articles that reflect ethical standards of conduct and financial reporting practices. Explain the significance of each example. Format your paper consistent with APA guidelines.

Week 2 Day 7

18

Individual Week Two Health Care Financial Terms Worksheet Learning Team Patton-Fuller Income Statement Worksheet

Resources: University of Phoenix Material: Week Two Health Care Financial Terms Worksheet Complete the University of Phoenix Material: Week Two Health Care Financial Terms Worksheet located on the student website. Resource: University of Phoenix Material: Patton-Fuller Income Statement Worksheet. Review the income statements for 2008 and 2009 located in the Patton-Fuller Community Hospital Virtual Organization. 1. Click on the Virtual Organization link on the left column of the student website. 2. Click on the Healthcare tab and access the Patton-Fuller Community Hospital. 3. Click the Chief Financial Officer link under the Corporate Officers tab to access the financial statements. Complete the University of Phoenix Material: Patton-Fuller Income Statement Worksheet located on the student website.

Week 2 Day 7

2

Week 2 Day 7

2

Course Design Guide HCS/405 Version 5

5

Week Three: Budgeting and Cost Classification
Details
Objectives 3.1 Describe the process for creating an operating budget and a capital budget. 3.2 Analyze costing methods in the health care industry. Read the Week Three Read Me First.

Due
Self Study

Points
N/A

Reading

Self Study Self Study Self Study Self Study Self Study Self Study Through out the Week

N/A

Reading

Read Ch. 7 of Health Care Finance.

N/A

Reading

Read Ch. 8 of Health Care Finance.

N/A

Reading

Read Ch. 15 of Health Care Finance.

N/A

Reading

Read Ch. 16 of Health Care Finance. Read this week’s Electronic Reserve Readings.

N/A

Reading

N/A

Participation

Participate in class discussion. Students must have at least 8 posts over 3 days. 1. At least 1 Discussion Questions - 1 Pt 2. Responses to Students/Instructor (Throughout Week) – 3 Pt

4

Nongraded Activities and Preparation Simulation Review (Preparation) Learning Team Instructions Health Care Case Study: Sensitivity Analysis (Preparation)

Continue working on the Simulation Review due in Week Four.

Self Study

N/A

Begin the Health Care Case Study: Sensitivity Analysis assignment, due in Week Five.

Self Study

N/A

Individual Week Three Health Care Financial Terms Worksheet

Resources: University of Phoenix Material: Week Three Health Care Financial Terms Worksheet Complete the University of Phoenix Material: Week Three Health Care Financial Terms Worksheet located on the student website.

Week 3 Day 7

2

Course Design Guide HCS/405 Version 5

6

Learning Team Financial Statements Review

Resources: Patton-Fuller Community Hospital Virtual Organization and University of Phoenix Material: Financial Statements Review Grading Criteria Review the financial statements, located in the Patton-Fuller Community Hospital Virtual Organization. 1. Click on the Virtual Organization link on the left column of the student website. 2. Click on the Healthcare tab and access the Patton-Fuller Community Hospital. 3. Click the Chief Financial Officer link under the Corporate Officers tab to access the financial statements. Write a 350- to 700-word summary that addresses the following: Annual report, including the Patton-Fuller financial statements o How did the audited and unaudited financial statements differ?

Week 3 Day 7

10

Relationship between revenue sources and expenses on PattonFuller’s financial performance o o What is the effect of revenue sources on financial reporting at the hospital? How are the hospital’s revenues and expenses grouped for planning and control?

Format your paper consistent with APA guidelines.

Course Design Guide HCS/405 Version 5

7

Week Four: Management Reporting and Analysis
Details
Objectives 4.1 4.2 4.3 4.4 Describe the financial concepts related to health care staffing. Explain the use of trend analysis. Summarize the utilization of forecasting and comparative data. Identify key financial ratios.

Due
Self Study

Points
N/A

Reading

Read the Week Four Read Me First.

Self Study Self Study Self Study Self Study Self Study Self Study Through out the Week

N/A

Reading

Read Ch. 9 of Health Care Finance.

N/A

Reading

Read Ch. 11 of Health Care Finance.

N/A

Reading

Read Ch. 13 of Health Care Finance.

N/A

Reading

Read Ch. 14 of Health Care Finance. Read this week’s Electronic Reserve Readings.

N/A

Reading

N/A

Participation

Participate in class discussion. Students must have at least 8 posts over 3 days. 1. At least 1 Discussion Questions - 1 Pt 2. Responses to Students/Instructor (Throughout Week) – 3 Pt

4

Learning Team Instructions Health Care Case Study: Sensitivity Analysis (Preparation) Individual Simulation Review

Continue the Health Care Case Study: Sensitivity Analysis assignment, due in Week Five.

Self Study

N/A

Resources: Health Care Financial Accounting simulation and University of Phoenix Material: Simulation Review Read the instructions in the University of Phoenix Material: Simulation Review located on the student website. Submit your simulation review to your instructor.

Week 4 Day 7

20

Individual Week Four Health Care Financial Terms Worksheet

Resources: University of Phoenix Material: Week Four Health Care Financial Terms Worksheet Complete the University of Phoenix Material: Week Four Health Care Financial Terms Worksheet located on the student website.

Week 4 Day 7

2

Course Design Guide HCS/405 Version 5

8

Learning Team Patton-Fuller Ratio Computation

Resource: Patton-Fuller Community Hospital Virtual Organization Review the financial statements, located in the Patton Fuller Community Hospital Virtual Organization. 1. Click on the Virtual Organization link on the left column of the student website. 2. Click on the Healthcare tab and access the Patton-Fuller Community Hospital. 3. Click the Chief Financial Officer link under the Corporate Officers tab to access the financial statements. Compute the eight ratios—as shown in Chapter 11—for PattonFuller Hospital based on its unaudited financial statements and critique its operating results and financial position. Ratio by ratio, do you agree or disagree with the CEO’s report to the Board? Why or why not? Read the Annual Report and the audited financial statements, and re-compute those same ratios using the audited financial statements. Consider the financial performance before the audit, and after the audit. What has changed and how significant is that change? What plans should the hospital Board make for next year and the next five years?

Week 4 Day 7

2

Course Design Guide HCS/405 Version 5

9

Week Five: Future Technology Applications in Finance
Details
Objectives 5.1 Explain future trends in health care finance technology.

Due
Self Study Self Study Self Study Self Study Self Study Through out the Week

Points
N/A

Reading

Read the Week Five Read Me First.

N/A

Reading

Read Ch. 19 of Health Care Finance.

N/A

Reading

Read Ch. 20 of Health Care Finance. Read this week’s Electronic Reserve Readings.

N/A

Reading

N/A

Participation

Participate in class discussion. Students must have at least 8 posts over 3 days. 1. At least 1 Discussion Questions - 1 Pt 2. Responses to Students/Instructor (Throughout Week) – 3 Pt

4

Individual Week Five Health Care Financial Terms Worksheet Learning Team Sensitivity Analysis

Resources: University of Phoenix Material: Week Five Health Care Financial Terms Complete the University of Phoenix Material: Week Five Health Care Financial Terms located on the student website. Resources: Patton-Fuller Community Hospital Virtual Organization and University of Phoenix Material: Sensitivity Analysis Grading Criteria Review the ffinancial statements, annual report, and budget issues documents, located in the Patton-Fuller Community Hospital Virtual Organization. Create a 12- to 15-slide Microsoft PowerPoint presentation that summarizes elements that affect staffing at Patton-Fuller, such as raises in wages and changes in the nurse-to-patient ratio. Include speaker notes. Include the following in your presentation: Provide a comparative analysis of the last two years of data. Explain how the 2010 budget assumptions will positively or negatively affect Patton-Fuller. Explain how you may use a trend analysis to plan for staffing at Patton-Fuller. Summarize the trend analysis and how comparative data facilitates forecasting at Patton-Fuller.
® ®

Week 5 Day 7

2

Week 5 Day 7

18

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