Module Code - Title:

AC3002 - HEALTH SECTOR FINANCE

Year Last Offered:

2023/4

Hours Per Week:

Lecture

1

Lab

0

Tutorial

0

Other

0

Private

0

Credits

6

Grading Type:

Prerequisite Modules:

Rationale and Purpose of the Module:

Syllabus:

The syllabus is divided into three broad topics. 1. Public Sector Accounting * The nature of the public sector * Financial reporting in the public sector * Financial accounting techniques * Accountability 2. Planning * Management accounting and finance * Basics of planning and control * Budgeting 3. Contemporary issues in the Health Service * Economy, efficiency and effectiveness within the Health Sector

Learning Outcomes:

Cognitive (Knowledge, Understanding, Application, Analysis, Evaluation, Synthesis)

* Discuss the influence of public finance theory and practice, on policy formation and management actions within government and public services * Appreciate the role of financial and management accounting within the public sector * Outline the main components of financial accounting statements * Describe the role of financial accounting in ensuring accountability within the health sector * Describe the nature of the management accounting systems within the public sector * Compare and contrast existing systems of budgetary control in the public sector * Evaluate the importance of the budgetary process in planning and control * Contrast the techniques used to assess capital investment decisions * Discuss current developments in the financing of the health sector (including the increasing involvement of the private sector)

Affective (Attitudes and Values)

N/A

Psychomotor (Physical Skills)

N/A

How the Module will be Taught and what will be the Learning Experiences of the Students:

This module is the first exposure that the students have to accounting or finance related topics. As a result, the module is designed to provide a survey of some of the major accounting and finance issues facing managers within the health sector. A mix of theoretical and practical aspects of the subject area are presented in a lecture format. Students are actively encouraged to share their experiences of the financial systems within their area of the health sector.

Research Findings Incorporated in to the Syllabus (If Relevant):

Prime Texts:

Other Relevant Texts:

Programme(s) in which this Module is Offered:

Semester - Year to be First Offered:

Module Leader:

Catherine.Moylan@ul.ie