/health-systems-governance-and-financing-(hgf)/health-financing-(hef)/sm31.jpg?sfvrsn=a37cd236_3 "Health Accounts Course - Module 3, Submodule 3.1")
Health Financing and Economics
We aim to empower actors and increase accountability, transparency and responsiveness in health systems in support of progress towards financial protection as part of universal health coverage (UHC).
Health Accounts Course - Module 3: General accounting concepts
The SHA 2011 is based on three general accounting concepts. Each of these concepts is discussed in the submodules of Module 3.
The first submodule, “Health Expenditure Boundary”, describes the health expenditure boundary, which defines the content of health expenditure, and specifies what spending items should be included in Health Accounts.
The second submodule, “Triaxiality principle, dimensions and classifications”, explains the SHA 2011 Triaxiality principle, dimensions and classifications.
The third submodule, “Basic accounting rules”, sets out the basic accounting rules for producing Health Accounts.
ENGLISH
/health-systems-governance-and-financing-(hgf)/health-financing-(hef)/sm32.jpg?sfvrsn=36574a33_3 "Health Accounts Course - Module 3, Submodule 3.2")
/health-systems-governance-and-financing-(hgf)/health-financing-(hef)/sm33.jpg?sfvrsn=12a1e34a_3 "Health Accounts Course - Module 3, Submodule 3.3")