Nevşehir Hacı Bektaş Veli University Course Catalogue

Information Of Programmes

VOCATIONAL SCHOOL OF NEVŞEHİR / TIY110 - TOURISM AND HOTEL MANAGEMENT

Code: TIY110 Course Title: ACCOUNTING Theoretical+Practice: 3+0 ECTS: 3
Year/Semester of Study 1 / Spring Semester
Level of Course Short Cycle Degree Programme
Type of Course Compulsory
Department TOURISM AND HOTEL MANAGEMENT
Pre-requisities and Co-requisites None
Mode of Delivery Face to Face
Teaching Period 14 Weeks
Name of Lecturer FURKAN SOYSALDI (furkansoysaldi@nevsehir.edu.tr)
Name of Lecturer(s)
Language of Instruction Turkish
Work Placement(s) None
Objectives of the Course
Learning of ACCOUNTING system and recording of business operations

Learning Outcomes PO MME
The students who succeeded in this course:
LO-1 Will be able to record the accounts in period. PO-13 Know and apply making reservations, room sales, greeting guests, calculations, accounting and registering.
PO-21 Follow vocational innovations and improve themselves constantly on a continued basis.
 		Examination
LO-2 will be able make up a balance sheet PO-1 Describe the basic concepts concerning tourism and hotel management
Examination
LO-3 will be able make up a income statement PO-1 Describe the basic concepts concerning tourism and hotel management
Examination
PO: Programme Outcomes
MME:Method of measurement & Evaluation

Course Contents
Financial ACCOUNTING and its pore-rally accepted ACCOUNTING principles and rules, Activities, operations and transactions of organization and functions of ACCOUNTING, Account term, record systems and ACCOUNTING systems, Recording of business operations in the period and preparing the financial statement
Weekly Course Content
Week Subject Learning Activities and Teaching Methods
1 Functions of accounting, accounting types, users of accounting information expression - discussion
2 the basic concepts of accounting, accounting profession in Turkey expression - discussion
3 Basic Accounting Equation expression - discussion
4 Basic financial statements, balance sheet definition, shape, form and arrangement of the income statement balance sheet arrangement expression - discussion
5 The concept of account, account type, the operation of the account, account types, account plan expression - discussion
6 The concept of account, account type, the operation of the account, account types, account plan expression - discussion
7 Used in accounting ledgers, journal, ledger, other books, approval books, accounting vouchers used expression - discussion
8 mid-term exam
9 he basis of the accounting records, double-sided recording method, journal and ledger records, example of the functioning of the records,Calculation of profit and loss, Preparation of period end balance sheet expression - discussion
10 Trial Balance definition, types, regulation, registration errors corrected expression - discussion
11 application of value-added tax at purchase and sale of goods VAD offset registration expression - discussion
12 The work in an accounting period expression - discussion
13 opening balance sheet, accounting records, expression - discussion
14 period-end inventory procedures, closure of the income-expenditure accounts expression - discussion
15 final trial balance, income statement and the closing balance sheet expression - discussion
16 final exam
Recommend Course Book / Supplementary Book/Reading
1 Gülsevil Yıldız, Genel Muhasebe 1, Detay Yayıncılık, 2009
2 Ahmet Doğan, Genel Muhasebe Temel Bilgiler 1, Detay Yayıncılık, 2004
Required Course instruments and materials
projection, board, textbooks, supplementary resources

Assessment Methods
Type of Assessment Week Hours Weight(%)
mid-term exam 8 1 40
Other assessment methods
1.Oral Examination
2.Quiz
3.Laboratory exam
4.Presentation
5.Report
6.Workshop
7.Performance Project
8.Term Paper
9.Project
final exam 16 1 60

Student Work Load
Type of Work Weekly Hours Number of Weeks Work Load
Weekly Course Hours (Theoretical+Practice) 3 14 42
Outside Class
       a) Reading 1 10 10
       b) Search in internet/Library 2 11 22
       c) Performance Project 0
       d) Prepare a workshop/Presentation/Report 0
       e) Term paper/Project 0
Oral Examination 0
Quiz 0
Laboratory exam 0
Own study for mid-term exam 1 7 7
mid-term exam 1 1 1
Own study for final exam 1 7 7
final exam 1 1 1
0
0
Total work load; 90