Kocaeli University / European Credit Transfer System (ECTS)

Name of Lecturer(s)

Assistant Prof. Dr. Onur AKPINAR

Learning Outcomes of the Course Unit
Program Competencies-Learning Outcomes Relation

Learning Outcomes of the Course Unit

1) All of the tourism businesses that will take place during the period and at the end of the period. gain the knowledge and skills to make the accounting records in the most accurate way.
2) It will enable the top management of the business to make the right strategic decisions. To be able to read and interpret all accounting records and reports information and Gaining the skill.

Program Competencies-Learning Outcomes Relation

		Program Competencies
		1	2	3	4	5	6	7
Learning Outcomes
	1	High	High	Low	Middle	Low	Low	Low
	2	High	High	No relation	Middle	Middle	Low	Low

Mode of Delivery

Face to Face

Prerequisites and Co-Requisites

None

Recommended Optional Programme Components

Not Required

Course Contents

Definition and types of tourism enterprises, definition of tourism enterprises accounting, importance and properties, income tracking, control and accounting.

Weekly Schedule

1) Definition, types, tourism enterprises definition, importance and properties of tourism enterprises
2) Basic accounting concepts, uniform accounting framework and accounting standards in tourism businesses
3) Accounting organization in tourism enterprises, sub-units of accounting departments, duties and definitions
4) Calculation of room, food and beverage and other costs in tourism establishments
5) instrument order, instrument and forms used in tourism establishments and rules on legal books
6) Follow-up, control and accounting of revenues
7) all the events that will take place during the period and at the end of the period. accounting records
8) midterm
9) Follow-up, control and accounting of foreign currencies and transactions
10) Follow-up, control and accounting of material movements
11) Follow-up, control and accounting of personnel expenses
12) Tracking, control and accounting of fixed assets and depreciations
13) Preparation of periodic activity reports and financial statements
14) application example solution
15) application example solution
16) final exam

Planned Learning Activities and Teaching Methods

1) Lecture
2) Question-Answer
3) Discussion
4) Drill and Practice
5) Brain Storming
6) Self Study

Assessment Methods and Criteria

Contribution of Midterm Examination to Course Grade	40%
Contribution of Final Examination to Course Grade	60%
Total	100%

Language of Instruction

Turkish

Work Placement(s)