Nevşehir Hacı Bektaş Veli University Course Catalogue
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| Year/Semester of Study | 3 / Spring Semester | ||||
| Level of Course | 1st 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 | AHMET TANÇ (atanc@nevsehir.edu.tr) | ||||
| Name of Lecturer(s) | ŞÜKRAN GÜNGÖR TANÇ, | ||||
| Language of Instruction | Turkish | ||||
| Work Placement(s) | None | ||||
| Objectives of the Course | |||||
| The objective of this course is to provide the students about accounting processes for tourism enterprises. | |||||
| Learning Outcomes | PO | MME | |
| The students who succeeded in this course: | |||
| LO-1 | Be able to make organization of accounting systems in tourism enterprises. |
PO-1 To have detailed knowledge about a specific profession related to the field of Tourism and to have comprehensive and systematic knowledge about concepts, theories, principles and facts in close disciplines. To use and interpret this knowledge, theories, models generally in business environment PO-3 To have knowledge about Service Delivery Process and procedures in the field of Tourism. To analyze, plan, practice and control these processes. To restructure and improve Service Delivery Process when necessary. To manage or to convert service processes and work which are complex, unpredictable and require new strategic approaches. |
Examination |
| LO-2 | Be able to clasify main cost items and make their accounting records in tourism enterprises. |
PO-1 To have detailed knowledge about a specific profession related to the field of Tourism and to have comprehensive and systematic knowledge about concepts, theories, principles and facts in close disciplines. To use and interpret this knowledge, theories, models generally in business environment PO-3 To have knowledge about Service Delivery Process and procedures in the field of Tourism. To analyze, plan, practice and control these processes. To restructure and improve Service Delivery Process when necessary. To manage or to convert service processes and work which are complex, unpredictable and require new strategic approaches. |
Examination |
| LO-3 | Be able to desing the account of sevice production expens for different firms. |
PO-1 To have detailed knowledge about a specific profession related to the field of Tourism and to have comprehensive and systematic knowledge about concepts, theories, principles and facts in close disciplines. To use and interpret this knowledge, theories, models generally in business environment PO-3 To have knowledge about Service Delivery Process and procedures in the field of Tourism. To analyze, plan, practice and control these processes. To restructure and improve Service Delivery Process when necessary. To manage or to convert service processes and work which are complex, unpredictable and require new strategic approaches. |
Examination |
| LO-4 | Be able to calculate and record labour costs |
PO-1 To have detailed knowledge about a specific profession related to the field of Tourism and to have comprehensive and systematic knowledge about concepts, theories, principles and facts in close disciplines. To use and interpret this knowledge, theories, models generally in business environment PO-3 To have knowledge about Service Delivery Process and procedures in the field of Tourism. To analyze, plan, practice and control these processes. To restructure and improve Service Delivery Process when necessary. To manage or to convert service processes and work which are complex, unpredictable and require new strategic approaches. |
Examination |
| PO: Programme Outcomes MME:Method of measurement & Evaluation |
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| Course Contents | ||
| Accounting process organization in tourism enterprises, revenue and payments recieved, material expenditures, labor costs. | ||
| Weekly Course Content | ||
| Week | Subject | Learning Activities and Teaching Methods |
| 1 | Tourism Enterprires and Accounting Systems | Lecturing |
| 2 | Tourism Enterprires and Accounting Systems | Lecturing |
| 3 | Accounting organization in tourism enterprises | Lecturing |
| 4 | Accounting organization in tourism enterprises | Lecturing |
| 5 | Accounting for revenue and collection items | Lecturing, exercises |
| 6 | Accounting for revenue and collection items | Lecturing, exercises |
| 7 | Accounting for material expenses | Lecturing, exercises |
| 8 | mid-term exam | |
| 9 | Accounting for material expenses | Lecturing, exercises |
| 10 | Accounting for labour costs | Lecturing, exercises |
| 11 | Accounting for labour costs | Lecturing, exercises |
| 12 | Accounting for fixed-assets | Lecturing, exercises |
| 13 | Accounts payable/Liabilities | Lecturing, exercises |
| 14 | Accounting for end-of-period transactions | Lecturing, exercises |
| 15 | Financial Statements | Lecturing, exercises |
| 16 | final exam | |
| Recommend Course Book / Supplementary Book/Reading | ||
| 1 | Azaltun, Murat ve Ergün Kaya; Konaklama İşletmelerinde Muhasebe Uygulamaları, 2. Baskı, Detay Yayıncılık, Ankara, 2006. | |
| Required Course instruments and materials | ||
| Coursebooks and internet sources. | ||
| Assessment Methods | |||
| Type of Assessment | Week | Hours | Weight(%) |
| mid-term exam | 8 | 2 | 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 | 2 | 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 | 3 | 14 | 42 |
| b) Search in internet/Library | 1 | 10 | 10 |
| 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 | 3 | 7 | 21 |
| mid-term exam | 2 | 1 | 2 |
| Own study for final exam | 3 | 7 | 21 |
| final exam | 2 | 1 | 2 |
| 0 | |||
| 0 | |||
| Total work load; | 140 | ||