| Title: |
Financial Budgeting, Accounting and Reporting |
| Keywords: |
Resource management
Organisation
Health economics
Governance
Financing
|
| Country: |
Switzerland
|
| Institution: |
Switzerland - Swiss Tropical & Public Health Institute, Basel
|
| Course coordinator: |
Patrick Hanlon
Barbara Bürkin
|
| Date start: |
2025-10-20 |
| Date end: |
2025-10-24 |
| About duration and dates: |
Application deadline: 15 September 2025 The course covers a period of 11 weeks, in which only the hybrid face-to-face week (5 days) is full time. Phase 1: 22 September – 17 October 2025 Phase 2: 20 October – 24 October 2025 Phase 3: 27 October – 5 December 2025 Open book exam |
| Classification: |
advanced optional
|
| Mode of delivery: |
Face to face
Blended-learning
|
Course location:
Swiss Tropical and Public Health Institute, Kreuzstrasse 2, CH-4123 Allschwil, Switzerland |
|
| ECTS credit points: |
6 ECTS credits
|
SIT:
TOTAL SIT: 180 h
Phase 1: 40h (distance-based learning, incl. 1h synchronous welcome and Q&A session)
Phase 2: 40h (hybrid face-to-face contact hours and self-study)
Phase 3: 100h (distance-based learning with the possibility of distance-based interaction with students and facilitators; and including a 3h written online examination. |
|
| Language: |
English
|
Description:
After successfully completing the module, students will be able to:
● Navigate the financial cycles of an organization in the field of health (budgeting, financial recording, monitoring and reporting)
● Understand and use the accounting system (bookkeeping and accounting)
● Extract relevant management information from the financial management system in form of different types of standard financial reports
● Use standard financial reports for planning, internal control and financial management
● Analyze and evaluate audit reports
● Apply strategies for internal controlling and fraud prevention |
|
Assessment Procedures:
During the preparation period, students get a textbook “Financial Management Essentials - A Handbook for NGOs” which they have to read. Prior to the hybrid face-to-face week they have to do an online quiz (10 Multiple Choice and Short Answer Questions) on the learnings from the textbook. This counts for 15% of the total mark.
Following the hybrid face-to-face week a final assignment will ask students to produce a report/essay on one out of 6 proposed challenges in the area of financial management in the health sector (all of them discussed during hybrid face-to-face week). They have to elaborate financial management measures to tackle the selected challenge. The report/essay has to cover 4000 words (not including references and annexes). This assignment counts for 50% of the total mark).
An online open book examination (3 hours) consist of short answer questions to case studies and accounts for 35% of the total mark.
In addition, students will have to present individual and group work findings throughout the hybrid face-to-face week (not graded).
A failing grade ( |
|
Content:
The following topics will be covered:
● Financial cycle of organizations (with examples from and a focus on health-related organizations): budgeting, financial recording, monitoring and reporting Bookkeeping and accounting:
o Accounts chart to organize the different types of accounts
o Bookkeeping systems (single or double entry; international standards)
● Instruments and systems for financial and asset/stocks management :
o Different analysis methods for financial monitoring, steering and reporting
o Inventory systems for recording, reporting and managing assets and stocks
● Reports generated by the financial management system:
o Cash flow forecasts and reports
o Budget-actual reports
o Cash/bank reconciliation reports
● Auditing:
o Understanding the different types of audits (internal, external, financial and/or management)
o Commissioning and pre-requisites for audits
o Interpretation of audit reports and appropriate follow-ups of recommendations
● Internal controlling and fraud prevention:
o Risk analysis frameworks
o Codes of conduct
o Whistle blowing systems
Students will gain practical knowledge and skills needed to navigate the financial cycle of an organization and to extract and use relevant management information from the financial management system. The perspective of the health system will be used as far as possible with relevant examples from health care organizations. |
|
Methods:
During the two distance-based phases, students will engage in self-directed learning, using materials and tools provided on the online learning management system (Moodle). Contact to the course coordinator will be established through a welcome session at the beginning of Phase 1 and support from the course facilitator will be available during both distance-based phases.
● Phase 1 (preparation phase): consists of 40 hrs of independent study (readings, assessed tasks and quiz) to prepare for the hybrid face-to-face sessions.
● Phase 3 (post-campus phase): consists of 97 hours of independent study; students have to write a report/essay based on the knowledge they gained during the hybrid face-to-face week.
The hybrid face-to-face week (Phase 2; 40 hours) builds on the preparation phase and offers a mix of short plenary lectures to provide the knowledge base for reflections and discussions in the plenary or groups as well as practical exercises, including case studies and group presentations. The class structure and teaching methods employed will be interactive in nature, and class participation is actively encouraged. |
|
Prerequisites:
Bachelor's degree and at least two years' relevant work experience
tropEd candidates must show an English language level TOEFL test 550 or 213 computer-based or 79/80 internet-based or IELTS band 6.0 or equivalent, or native speaker or completed higher education in English (with written proof).
Students need a reliable internet connection to follow the preparation phase and the post-campus (assignment) phase. No specific software licenses are needed. |
|
Attendance:
Maximum of 20 students per course; maximum number of tropEd students: 8
Minimum number: 8 students. |
|
Selection:
For tropEd students: First come, first served principle |
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Fees:
Students who are enrolled in a tropEd Master programme pay the reduced fee of CHF 2’950; other students pay CHF 3’450. |
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Major changes since initial accreditation:
Since 2021, the face-to-face week is conducted in an hybrid format (online and on campus) – before it was only on campus – however the participants have to decide one or the other way. Materials were adapted (e.g. explanatory videos were developed for the Phase 1) and a flipped class-room concept was applied.
A welcome meeting is being conducted in Phase 1 to prepare students for the preparation assignment and the face-to-face course week but also to connect the students to the facilitator.
More in-depth application during the sessions in form of practical examples, exercises and discussions of concrete cases and questions have been introduced. |
|
Student evaluation:
Evaluations of the course are good; the practical exercises, the interactive style of the course and the rich experience of the facilitators were appreciated by students; the mix between online and onsite students is not always good and students criticized that they spent too much time with internet research during the sessions which will be changed for the 2025 edition. |
|
Lessons learned:
More practical examples, exercises and in-depth discussions have been added to illustrate the topics and make it more practice-relevant. This proved to be more effective in conveying the content and students were more satisfied with their learning. |
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tropEd accreditation:
Accredited in January 2019, in Lisbon. Re accredited in June 2025 in Heidelberg.
This accreditation is valid until June 2030. |
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Remarks:
This module is offered regularly as a core-module in Swiss TPH’s MBA in International Health Management programme, therefore the number of tropEd students we can admit is limited.
Throughout the module, an online learning management system (Moodle) will be used to support learning activities in the distance-based phases, during which students will be required to complete assignments, communicate with their working groups and upload learning products. Through the electronic platform, students will also have the opportunity to interact with each other (and the facilitators) at their convenience to discuss these same learning products, using discussion forums and other tools.
On request, distance-based, more detailed discussions with facilitators are possible during agreed time slots. |
|
| Email Address: |
courses@swisstph.ch |
| Date Of Record Creation: |
2019-02-15 09:22:50 (W3C-DTF) |
| Date Of Record Release: |
2025-07-10 08:11:25 (W3C-DTF) |
| Date Record Checked: |
2019-02-15 (W3C-DTF) |
| Date Last Modified: |
2025-07-10 08:11:25 (W3C-DTF) |
