Nevşehir Hacı Bektaş Veli University Course Catalogue

Information Of Programmes

INSTITUTE OF SOCIAL SCIENCES / MUD-504 - ACCOUNTING AND AUDITING (MASTER'S DEGREE WITHOUT THESIS)

Code: MUD-504 Course Title: ACCOUNTING IN SERVICE INDUSTRY Theoretical+Practice: 3+0 ECTS: 6
Year/Semester of Study 1 / Spring Semester
Level of Course 2nd Cycle Degree Programme
Type of Course Optional
Department ACCOUNTING AND AUDITING (MASTER'S DEGREE WITHOUT THESIS)
Pre-requisities and Co-requisites None
Mode of Delivery Face to Face
Teaching Period 14 Weeks
Name of Lecturer EDA KÖSE (edakose@nevsehir.edu.tr)
Name of Lecturer(s)
Language of Instruction Turkish
Work Placement(s) None
Objectives of the Course
The objective of this course is to provide the students about general structure of service industry businesses and their accounting practices.

Learning Outcomes PO MME
The students who succeeded in this course:
LO-1 Be able to describe the general structure of service industry firms. PO-13 Theoretical knowledge about the importance of accounting for businesses, its scope, basic accounting concepts, financial and financial ratios and tables of enterprises, and the ability to use this information.
 		Examination
LO-2 Be able to perform speciality accounting records about service industry firms PO-3 Have the ability to transfer their knowledge of accounting to employees and teammates within the business.
Examination
LO-3 Be able to analyse the structure of tourism firms. PO-7 Analyze and control the activities and factors affecting costs.
Examination
PO: Programme Outcomes
MME:Method of measurement & Evaluation

Course Contents
The structure of service industry businesses, accounting practices at tourism industry, banks, consruction firms, private hospitals and foundations will be obtained in this course content.
Weekly Course Content
Week Subject Learning Activities and Teaching Methods
1 General Informations about Service Industry Firms Lecture, Question and Answer
2 Accounting Practices In Tourism Industry Firms Lecture, Question and Answer
3 Accounting Practices In Tourism Industry Firms Lecture, Question and Answer
4 Accounting in Banks Lecture, Question and Answer
5 Accounting in consruction firms Lecture, Question and Answer
6 Accounting in consruction firms Lecture, Question and Answer
7 Accounting Practices in private hospitals Lecture, Question and Answer
8 mid-term exam
9 Accounting practices in Private education organizations Lecture, Question and Answer
10 Accounting Practices in Foundations Lecture, Question and Answer
11 Accounting practices in Insurace firms Lecture, Question and Answer
12 Seminar: Presantation, Questions-Answers and Assesment Lecture, Question and Answer
13 Seminar: Presantation, Questions-Answers and Assesment Lecture, Question and Answer
14 Seminar: Presantation, Questions-Answers and Assesment Lecture, Question and Answer
15 Seminar: Presantation, Questions-Answers and Assesment Lecture, Question and Answer
16 final exam
Recommend Course Book / Supplementary Book/Reading
1 Gürsoy, Y. (2018). Hizmet İşletmelerinde Muhasebe Uygulamaları, Seçkin Yayınevi, ISBN: 9786053277316.
Required Course instruments and materials
Textbooks and articles on current issues.

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 3 14 42
       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 2 4
Own study for final exam 4 7 28
final exam 2 1 2
0
0
Total work load; 181