Duration
25h Th, 10h Pr
Number of credits
| Master in Public Health, professional focus on specialist practitioners in public health (nouveau programme) | 4 crédits |
Lecturer
Language(s) of instruction
French language
Organisation and examination
Teaching in the first semester, review in January
Schedule
Units courses prerequisite and corequisite
Prerequisite or corequisite units are presented within each program
Learning unit contents
Part 1: Obligated documentation
- Fundamental principles of the accounting system
- Financial Accounting System (PCMN, Balance sheet, P/L Statement, Notes)
- Cost Accounting System (Centres de frais, allocation model)
- RCM and AP(R)-DRG
Part 2: Financial Analysis
- Vertical analysis and horizontal analysis: Hospital financing
- Cashflow Statement
- Ratio and MAHA analysis (liquidity, solvability, profitability, investments)
Part 3: Managerial Accounting
- Budgetting
- Predictions
Learning outcomes of the learning unit
At the end of the course, students should be able to :
- Comprehend the financial situation of hospitals
- Comprehend the cost accounting system of hospitals
- Evaluate the financial situation of hospitals
- Connect financial aspects to the debate regarding hospital reform
- Comprehend financial management techniques
- Evaluate and select decisions from a financial perspective
Prerequisite knowledge and skills
Planned learning activities and teaching methods
The theory is explained and illustrated by the teacher. In addition, exercise sessions are organised.
The students have to complete an assignment in which they have to solve cost accounting exercises.
Mode of delivery (face to face, distance learning, hybrid learning)
Face-to-face course
Course materials and recommended or required readings
The teaching aids are as follows:
- the slides seen in the course;
- a collection of exercises.
Exam(s) in session
Any session
- In-person
written exam ( multiple-choice questionnaire, open-ended questions )
Written work / report
Further information:
Assignment (15%), Exam (85%)
Work placement(s)
Organisational remarks and main changes to the course
Contacts
Vincent Compagnie
vcompagnie@uliege.be