Course: Healthcare Financing and Accounting Basics

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Course title Healthcare Financing and Accounting Basics
Course code PVL/ZDA22
Organizational form of instruction Lecture + Exercise + Seminar
Level of course Master
Year of study not specified
Semester Winter
Number of ECTS credits 3
Language of instruction Czech
Status of course Compulsory
Form of instruction Face-to-face
Work placements This is not an internship
Recommended optional programme components None
Course availability The course is available to visiting students
Lecturer(s)
  • Menšík Michal, Ing. Ph.D.
Course content
1. Healthcare systems in the world 2. The Bismarck model and public health insurance in the Czech Republic 3. Reimbursement mechanisms 4. DRG 5. Accounting principles (terms, functions, basic rules) 6. Tax records (aims, records, bookkeeping) 7. Double-entry bookkeeping 8. Balance sheet, profit and loss statement, cash flow report

Learning activities and teaching methods
Lecture, Monologic Lecture(Interpretation, Training), Dialogic Lecture (Discussion, Dialog, Brainstorming)
Learning outcomes
In the course, students learn about healthcare financing and basic accounting, healthcare systems, reimbursement for healthcare services.
The student will know the principles of public health insurance, the costs and revenues. They will understand in detail the reimbursement mechanisms of different types of health services according to the type of healthcare provider. They will know the financial flows within the healthcare provider. Students will understand the basics of accounting.
Prerequisites
unspecified

Assessment methods and criteria
Student performance

Written exam, presentation or a paper on a topic set by the instructor.
Recommended literature
  • Barták, M. (2010). Ekonomika zdraví. Sociální, ekonomické a právní aspekty péče o zdraví.. Praha: Wolters Kluwer ČR.
  • Barták, M. (2012). Mezinárodní srovnávání zdravotnických systémů. Praha: Wolters Kluwer Česká republika.
  • Fibírová, J., Šoljaková, L., Wagner, J. (2011). Manažerské účetnictví: nástroje a metody. Praha: Wolters Kluwer Česká republika.
  • Kožený, P. (2010). Klasifikační systém DRG. Praha: Grada.
  • Líbal, T. (2012). Účetnictví - principy a techniky. Praha: Institut certifikace účetních.
  • Němec, J. (2008). Principy zdravotního pojištění. Praha: Grada.
  • Ondruš, P, Ondrušová, I. (2017). Manažment a financovanie v zdravotníctve: príručka zdravotníckeho manažéra. Banská Bystrica: Peter Ondruš a spol.
  • Zlámal, J., & Bellová, J. (2013). Ekonomika zdravotnictví. Brno: Národní centrum ošetřovatelství a nelékařských zdravotnických oborů.


Study plans that include the course
Faculty Study plan (Version) Category of Branch/Specialization Recommended year of study Recommended semester
Faculty: Faculty of Medicine and Dentistry Study plan (Version): Public Health (2019) Category: Health service 2 Recommended year of study:2, Recommended semester: Winter