ECTS - Managerial accounting in tourism establishments
Managerial accounting in tourism establishments (TKİŞ104) Course Detail
| Course Name | Course Code | Season | Lecture Hours | Application Hours | Lab Hours | Credit | ECTS |
|---|---|---|---|---|---|---|---|
| Managerial accounting in tourism establishments | TKİŞ104 | 2. Semester | 1 | 0 | 0 | 3 | 6 |
| Pre-requisite Course(s) |
|---|
| N/A |
| Course Language | English |
|---|---|
| Course Type | Compulsory Departmental Courses |
| Course Level | Associate (Short Cycle) |
| Mode of Delivery | Distance |
| Learning and Teaching Strategies | Lecture, Demonstration, Discussion, Question and Answer. |
| Course Lecturer(s) |
|
| Course Objectives | The course aims to develop the student’s understanding and skills development related to the accounting techniques and theories. |
| Course Learning Outcomes |
The students who succeeded in this course;
|
| Course Content | Introduction to Managerial Accounting, Balance Sheet, The Income Statement, The Statement of Cash Flow, Ratio Analysis, Basic Cost Concepts and CVP Analysis, Cost Approaches to Pricing, Forecasting Methods, Operations Budgeting, Cash Management, Capital Budgeting |
Weekly Subjects and Releated Preparation Studies
| Week | Subjects | Preparation |
|---|---|---|
| 1 | Introduction to Managerial Accounting | Chapter 1 |
| 2 | Financial Reports, Balance Sheet, Income Statement | Chapter 2 |
| 3 | Cash Flow Statement | Chapter 3 |
| 4 | Financial Analysis Techniques | Chapter 4 |
| 5 | The Master Budget | Chapter 5 |
| 6 | Room Price, Menu Price | Chapter 6 |
| 7 | Mid-term Exam | Midterm Exam |
| 8 | Cost-Volume-Profit Analysis | Chapter 7 |
| 9 | Financial Planning | Chapter 8 |
| 10 | Capital Budgeting | Chapter 9 |
| 11 | Food and Beverage Management | Chapter 10 |
| 12 | Food and Beverage Cost Control | Chapter 11 |
| 13 | Labor Cost Control | Chapter 12 |
| 14 | Case Study | Case Study |
| 15 | Case Study | Case Study |
| 16 | Final Exam | Final Exam |
Sources
| Course Book | 1. Accounting Practices in Acommodation Textbook of Atılım University |
|---|---|
| Other Sources | 2. Otel İşletmeleri Muhasebesi, Gazi Kitapevi,2009 Ankara |
Evaluation System
| Requirements | Number | Percentage of Grade |
|---|---|---|
| Attendance/Participation | 1 | 5 |
| Laboratory | - | - |
| Application | - | - |
| Field Work | - | - |
| Special Course Internship | - | - |
| Quizzes/Studio Critics | 1 | 10 |
| Homework Assignments | - | - |
| Presentation | - | - |
| Project | - | - |
| Report | - | - |
| Seminar | - | - |
| Midterms Exams/Midterms Jury | - | - |
| Final Exam/Final Jury | 1 | 65 |
| Toplam | 3 | 80 |
| Percentage of Semester Work | 35 |
|---|---|
| Percentage of Final Work | 65 |
| Total | 100 |
Course Category
| Core Courses | X |
|---|---|
| Major Area Courses | |
| Supportive Courses | |
| Media and Managment Skills Courses | |
| Transferable Skill Courses |
The Relation Between Course Learning Competencies and Program Qualifications
| # | Program Qualifications / Competencies | Level of Contribution | ||||
|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | ||
| 1 | The skills of understanding, explaining, and using the fundamental concepts of tourism and accommodation management | X | ||||
| 2 | Analyzing and designing management techniques and practices in tourism and accommodations | X | ||||
| 3 | Understanding the planning, organizing, executing, coordinating and control functions of tourism and accommodation management, along with explanation and implementation of them. | X | ||||
| 4 | Understanding the strategic, tactical and operational dimensions of the tourism and accommodation management. | X | ||||
| 5 | Ability to use the modern techniques and technological devices of tourism industry. | X | ||||
| 6 | Improving the ability to effectively implement the knowledge and skills in alternative tourism areas. | X | ||||
| 7 | Concentrating practice along with theoretical frame of tourism management. | X | ||||
| 8 | Developing the skills of communication. | X | ||||
| 9 | Understanding the trends in the tourism industry. | X | ||||
| 10 | Having the quality consciousness in the tourism industry. | X | ||||
| 11 | Adopting work ethic and social responsibility in the tourism industry | X | ||||
ECTS/Workload Table
| Activities | Number | Duration (Hours) | Total Workload |
|---|---|---|---|
| Course Hours (Including Exam Week: 16 x Total Hours) | |||
| Laboratory | |||
| Application | |||
| Special Course Internship | |||
| Field Work | |||
| Study Hours Out of Class | 15 | 10 | 150 |
| Presentation/Seminar Prepration | |||
| Project | |||
| Report | |||
| Homework Assignments | |||
| Quizzes/Studio Critics | |||
| Prepration of Midterm Exams/Midterm Jury | |||
| Prepration of Final Exams/Final Jury | |||
| Total Workload | 150 | ||