Health Care Financial Management I

Course Details

Course Number: HSAD 5113  Section Number: X1

Fall 2010

Location: Martin Hall

Classroom Number: 106

Days & Times:

Sunday, Sept. 12, 2010 9:00 am to 6:00 pm

Sunday, Dec. 5, 2010 9:00 am to 6:00 pm

Remainder of class is on line.

Course Attachments

Schedule and Course Outline  HSAD 5113 Course Outline-20120330-112949.pdf


Fundamentals of Healthcare Finance
Gapenski, L.C. (2009). Chicago: Health Administration Press.
  ISBN: 978-1-56793-315-4

Cases in Healthcare Finance, 4th Edition
Gapenski, L.C. (2010). Chicago: Health Administration Press.
  ISBN: 978-1-56793-342-0

Xanadu Coursepack, HSAD 5113
HSAD 5113: Health Care Financial Management I course pack available through MSU bookstore

MSU Faculty Member
Dr. Kirk C Harlow   
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Course Objectives

1. Demonstrate knowledge of and the basic principles of financial accounting necessary to determine the financial position of the health care organization;

2. Demonstrate knowledge of and apply the basic principles of cost accounting;

3. Demonstrate knowledge of budgeting and budget analysis to evaluate organizational performance;

4. Demonstrate knowledge of the application of cost information to make decisions regarding organizational expansion or contraction or other strategic choices.

5. Demonstrate knowledge of the application of management control and productivity for health service administration to strengthen organizational performance and quality;

6. Demonstrate the application of total cost management to quality control;

7. Demonstrate understanding of capital investment analysis, cost-benefit analysis, and cost-effectiveness analysis as tools for capital investment decisions and program evaluation; and

8. Demonstrate knowledge of financial statement analysis to determine the financial health of the organization. 

Course Expectations

Course assignments


Class discussion

       Students are expected to be involved in class discussion through the use of the WebCt discussion areas. The following are the assignments associated with class discussion (See Class Discussion Grading Rubric at end of syllabus).  The total points will be assigned at the end of the semester.  There are three different places to contribute to class discussion noted below.  Each student is expected to contribute at least twice per week to one or more of the three discussion areas.

 1.    General class discussion

      A number of class discussions are opened during the semester as they tend to get too full.  These discussions are an ongoing discussion that are focused on application of the course content and exploration of current events relevant to the course, as well as topics and issues initiated by students.  The discussion also may involve discussion questions, problems, and/or brief case studies,.  The instructor may add questions or comments to get things started or keep things going.  Students are encouraged to post both comments and questions and treat the discussion as a discussion that might occur in a classroom.  For example, you might add something from work that is relevant to the course, or comment on a current event like a change in Medicare policy or a current public health issue.  All students are expected to contribute to this discussion at least once per week for all but the last two weeks of the semester.  25 points are assigned at the end of the course.

2.    Class discussions ethics cases

       Students individually or in a group will be assigned one of the ethics cases from the Gapenski case book. The student or group will be given a posting date and will be required to post a written discussion of the case at that date.  20 points for posted case.  Once the case is posted, other students are expected to make at least one comment on the posted case. 10 points

3.    Class discussions analysis cases

       Each student or group of students will be assigned one general case study from the Gapenski book to post an answer to in addition to the ethics case.  The student or group be will be given a posting date and will be required to post a written discussion of the case by that date.  20 points for posted case.  Once the case is posted, other students are expected to make at least one comment on the posted case. 10 points

Homework assignments

        Students will be assigned four homework sets of problems, questions and/or case studies to be completed individually on the dates noted in the schedule.  Problems, questions or cases from the book and outside sources will be assigned and posted on WebCT.  Assignments must be completed on the posted due date unless otherwise noted. Each assignment is worth a total of 30 points.  Discussion questions are cumulative and may require information assigned previously.  Part of your grade is determined by how well you integrate course content into the assignments.

       You are expected to complete all homework assignments on your own.  You are on the honor system; however, students who are found to be working together may lose some or all of the points for the assignment. Please note that a score of zero on a single assignment may be sufficient to result in a C or lower grade for the course.  A grade of C or D in the course will require the student to retake the course.  Any student who receives a C and/or D in two or more courses, or a grade of F in one course is removed from the MHA program.

Research Paper 

             Students will be expected to prepare a 15 page research paper on the economic analysis (Cost-benefit, etc.) of a health technology, intervention, or treatment protocol.  Some examples of areas to research include health screening (e.g., mammography, cholesterol, and prostate cancer), wellness programs, immunization, prescription drugs, alternative medicine approaches, or other types of capital investment.  Topics may be of your own choosing, but the instructor must approve topics and each student must do a different topic.  This paper must be distinct from your file paper unless approved by the instructor.  Topics will be determined during the first class session, but a topic may be changed with the permission of the instructor if the change is made before 9/26/2010.  Changes will not be accepted after that date.

       A minimum of 10 references from peer-reviewed journals should be used.  The American Psychological Association Styles Manual 5th or 6th edition should be used for paper references (See for more information on APA style and other writing tips).  The paper is worth 50 points.  Please see the attached research paper grading rubric for the basis of grading papers.

 Class Presentation

       Students will present their research papers on the final class day.  15 points

Final Exam 

       A final exam will be conducted.  The exam may include multiple choice, true/false, and/or short answer questions.  The exam is comprehensive and will be conducted during the final class session.  It is a closed-book exam.  The exam is worth 50 points.


Final Exam12/5/2010  9:00 am

Submission Format Policy

Written work

All students are expected to write at a professional level with appropriate U.S. English grammar and syntax. 

Students who have writing difficulties should seek assistance from the MSU writing lab or others.  It is helpful, if you

are using Microsoft Word, to turn on the grammar check and check the quality of your writing in that way.  Papers

and other written assignments should be submitted following the APA styles manual.  Word 2007 has APA style

referencing built into it, so there is no reason to not reference works appropriately.  

Note: You may not submit a paper for a grade in this class that already has been (or will be) submitted for a grade in another course, unless you obtain the explicit written permission of me and the other instructor involved in advance.

Late Paper Policy

10 percent is removed from the total points for papers that are late.  Papers that are later than seven days receive a zero.

Plagiarism Policy Plagiarism is the use of someone else's thoughts, words, ideas, or lines of argument in your own work without appropriate documentation (a parenthetical citation at the end and a listing in "Works Cited")-whether you use that material in a quote, paraphrase, or summary. It is a theft of intellectual property and will not be tolerated, whether intentional or not.

Student Honor Creed

As an MSU Student, I pledge not to lie, cheat, steal, or help anyone else do so."

As students at MSU, we recognize that any great society must be composed of empowered, responsible citizens. We also recognize universities play an important role in helping mold these responsible citizens. We believe students themselves play an important part in developing responsible citizenship by maintaining a community where integrity and honorable character are the norm, not the exception. Thus, We, the Students of Midwestern State University, resolve to uphold the honor of the University by affirming our commitment to complete academic honesty. We resolve not only to be honest but also to hold our peers accountable for complete honesty in all university matters. We consider it dishonest to ask for, give, or receive help in examinations or quizzes, to use any unauthorized material in examinations, or to present, as one's own, work or ideas which are not entirely one's own. We recognize that any instructor has the right to expect that all student work is honest, original work. We accept and acknowledge that responsibility for lying, cheating, stealing, plagiarism, and other forms of academic dishonesty fundamentally rests within each individual student. We expect of ourselves academic integrity, personal professionalism, and ethical character. We appreciate steps taken by University officials to protect the honor of the University against any who would disgrace the MSU student body by violating the spirit of this creed. Written and adopted by the 2002-2003 MSU Student Senate.

Students with Disabilities The Americans with Disabilities Act (ADA) is a federal anti-discrimination statute that provides comprehensive civil rights protection for persons with disabilities. Among other things, this legislation requires that all students with disabilities be guaranteed a learning environment that provides for reasonable accommodation of their disabilities. If you believe you have a disability requiring an accommodation, please contact the Disability Support Services in Room 168 of the Clark Student Center, 397-4140.

Safe Zones Statement The professor considers this classroom to be a place where you will be treated with respect as a human being - regardless of gender, race, ethnicity, national origin, religious affiliation, sexual orientation, political beliefs, age, or ability. Additionally, diversity of thought is appreciated and encouraged, provided you can agree to disagree. It is the professor's expectation that ALL students consider the classroom a safe environment.

Contacting your Instructor All instructors in the Department have voicemail in their offices and MWSU e-mail addresses. Make sure you add your instructor's phone number and e-mail address to both email and cell phone lists of contacts.

Attendance Requirements

All students must attend the class room sessions at the beginning and end of the semester. 

Other Policies


Using direct quotes or sections of writing from other author’s works or that of other students without the appropriate citations is unacceptable.  Any assignment may be subject to a computer-based review to assess evidence of plagiarism.  The consequences of plagiarism may be up to and including dismissal from the program.  We expect all students to write in their own words and not use extensive paraphrasing or quoting in a paper, even if properly cited.  Computer-based review of your written work may be done to assess if you are using other’s material inappropriately.

Writing Proficiency Requirement All students seeking a Bachelor's degree from Midwestern State University must satisfy a writing proficiency requirement once they've 1) passed English 1113 and English 1123 and 2) earned 60 hours. You may meet this requirement by passing either the Writing Proficiency Exam or English 2113. Please keep in mind that, once you've earned over 90 hours, you lose the opportunity to take the $25 exam and have no option but to enroll in the three-credit hour course. If you have any questions about the exam, visit the Writing Proficiency Office website at, or call 397-4131.