Not currently offered

Credit points: 15

Subject outline

In this subject students are introduced to financial management in health services, in particular, systems of finance and budgeting. Topics covered include accounting principles, the analysis and interpretation of financial data and quantitative performance data for management control, and basic techniques of quantitative decision making and operations research for dealing with health service resource utilisation decisions. Students are also introduced to costing and case mix funding.

SchoolPsychology and Public Health

Credit points15

Subject Co-ordinatorHanan Khalil

Available to Study Abroad/Exchange StudentsYes

Subject year levelYear Level 5 - Masters

Available as ElectiveNo

Learning ActivitiesN/A

Capstone subjectNo

Subject particulars

Subject rules



Incompatible subjectsN/A

Equivalent subjectsN/A

Quota Management StrategyN/A

Quota-conditions or rulesN/A

Special conditionsoffered subject to sufficient enrolment numbers.

Minimum credit point requirementN/A

Assumed knowledgeN/A

Learning resources

Accounting: Business Reporting for Decision Making

Resource TypeBook

Resource RequirementRecommended

AuthorBirt, J., Chalmers, K., Beal, D., Brooks, S., Byrne, S., Oliver, J.


Edition/Volume6th ED



Chapter/article titleN/A



Other descriptionN/A

Source locationN/A

Career Ready


Work-based learningNo

Self sourced or Uni sourcedN/A

Entire subject or partial subjectN/A

Total hours/days requiredN/A

Location of WBL activity (region)N/A

WBL addtional requirementsN/A

Graduate capabilities & intended learning outcomes

Graduate Capabilities

Intended Learning Outcomes

01. Evaluate principles and conventions of basic principles and conventions of accounting, such as relevance, reliability, materiality and timeliness
02. Critique the performance of a health service organisation using the five major accounting categories of assets, liabilities, owner's equity, revenues and expenses
03. Distinguish between the information provided through a balance sheet, a profit and loss (or income statement and a statement of cash flows and analyse these financial statements to provide commentary on a health service organisation's performance.
04. Explain the difference between cash and accrual accounting and argue the implications for managers in the health sector.
05. Prepare and defend budgets for their organisations or departments and apply the basic principles of management accounting.
06. Analyse relevant data to support a capital budgeting decision.
07. Critique the implications of the different methods of financing health service organisations, such as activity based funding.

Subject options

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Subject not currently offered - Subject options not available.