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Course Description

Course Code Semester Teoric Credit ECTS
ACCOUNTING IN ACCOMODATION BUSINESS TOP 101 1 2 + 1 3 4
Prerequisite Courses
Recommended Elective Courses
Course Language Türkçe
Level of the Course Önlisans
Course Type ZORUNLU
Course Coordinator Dr.Öğr.Üyesi İSMAİL BİLGİÇLİ
Instructor Dr.Öğr.Üyesi İSMAİL BİLGİÇLİ
Öğr. Gör. AHMET DAĞ
Course Assistants
Course Category Alanına Uygun Öğretim
Course Objective
Provide information about the accounting concepts, accommodation establishments to examine the relationships between accounting and other departments, revenue and expense recognition, material and labor costs to determine the location of hospitality enterprises, accounting procedures regarding the use of non-current assets and foreign sources, making the final process to determine the location of hospitality enterprises, financial reports provide information on accommodation establishments and organizations to provide information about businesses.
Course Content
Accounting procedures encountered in accommodation establishments of a fiscal nature.
Learning Outcomes of the Course Teaching Methods Measurement Methods
1 - Understanding the basic concepts of accounting and accounting principles and to recognize 5 - 2 - 1 - C - A -
2 - To make transactions on the accounting records 4 - 2 - 1 - C - A -
3 - Be able to follow the accounting process 5 - 4 - 1 - C - A -
4 - Recognize and understand the basic principles of the balance sheet and income statement 6 - 2 - 1 - C - A -
5 - The functioning of the balance sheet and income statement accounts carried out in an integrated manner to regulate the global temporary trial balance 1 - 2 - 4 - 6 - A - C -
Teaching Methods: 1:Lecture 2:Question-Answer 4:Drilland Practice 6:Motivations to Show 5:Demonstration
Measurement Methods: A:Testing C:Homework

Course Flow

Week Topics Preliminary
1 General concepts related to the tourism and hospitality industry and tourism business types and departments Page 1-21
2 Accommodation establishments accounting systems and documents Page 23-54
3 The relationship between accounting and other departments in accommodation establishments Page 54-96
4 Revenue and expense recognition Page 101-118
5 accounting for material costs Page 123-129
6 applications
7 Accounting for labor costs, and the portion of the room cost calculations Page 130-166
8 inventory tracking methods
9 midterm exam
10 non-current assets Page 150-166
11 Depreciation of foreign source Page 150-166
12 year-end inventory procedures Page 184-194
13 year-end inventory practices Page 195-231
14 Applications, the overall

Resources

Lecture Notes Konaklama Muhasebesi, Editör:İbrahim Aydaş, 2011, Lisans Yayınları.
Konaklama işletmelerinde muhasebe uygulamaları, Yrd.Doç Dr. Murat Azaltun, Yrd.Doç.Dr.Ergün Kaya 2006 Detay yayınları Ankara
Course Resources Konaklama İşletmelerinde Muhasebe Uygulamaları, Prof.Dr Ertuğrul Çetiner 2002 Gazi Kitabevi Ankara

Document Sharing


Contribution of the Course to Program Outcomes

No Program Learning Outcomes Contribution Level
1 2 3 4 5

Evaluation System

Contribution Level Order Percentage of Contribution
AraSinav 1 60
KisaSinav 1 10
KisaSinav 2 10
Odev 1 20
Total 100
The Ratio of the Semester to Success 40
Final to Success Ratio 60
Total 100

ECTS Workload

Activity Sayısı Time (Hour) Total Workload (Hour)
Course Duration (Including the exam week: 16x Total course hours) 16 3 48
Hours for off-the-classroom study (Pre-study, practice) 16 2 32
Mid-terms 1 10 10
Quiz 2 5 10
Assignment 1 10 10
Final examination 1 10 10
Total Workload 120
Total Workload / 25 (h)Toplam İş Yükü /25(s) 4.8
ECTS Credit of the Course 4.8
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