Tourism and Hotel Management (English) | |||||
Bachelor | TR-NQF-HE: Level 6 | QF-EHEA: First Cycle | EQF-LLL: Level 6 |
Course Code: | ACCA102 | ||||||||
Course Name: | Financial Accounting | ||||||||
Course Semester: | Fall | ||||||||
Course Credits: |
|
||||||||
Language of instruction: | EN | ||||||||
Course Requisites: | |||||||||
Does the Course Require Work Experience?: | No | ||||||||
Type of course: | Compulsory | ||||||||
Course Level: |
|
||||||||
Mode of Delivery: | Face to face | ||||||||
Course Coordinator : | Dr.Öğr.Üyesi ALİNA TARAN | ||||||||
Course Lecturer(s): |
Dr.Öğr.Üyesi İREM BATIBAY TÜNAYDIN Öğr.Gör. B.Öğretim Elemanı GÖKTUĞ DUYAR |
||||||||
Course Assistants: |
Course Objectives: | It is tought that what basic accounting information is - the concept of accounts, assets, liabilities, profits and equity concepts and preparation of the Basic Financial Statements. Students in this way can be prepared for financial analysis and interpretation of financial statements. |
Course Content: | Definition and functions of accounting; principles of developments of accounts; groups and classification of accounts; balance sheet; accounting books; explain accounting plan; accounting records and financial transactions of short-term assets; accounting records and financial transactions of long-term assets; accounting records and financial transactions of short-term liabilities; accounting records and financial transactions of long-term liabilities; accounting records and financial transactions of equity; case study. |
The students who have succeeded in this course;
|
Week | Subject | Related Preparation |
1) | • Course content • Business definition • Definition of accounting • Relationship between business functions and accounting • Relationship between management functions and accounting | Repeating the subjects described in the course. |
2) | • Definition of balance sheet • Equity of the balance sheet • Financial transactions and effects on the balance sheet | Repeating the subjects described in the course. |
3) | • Account concept • Operation of accounts • Uniform account plan | Repeating the subjects described in the course. |
4) | • Çift taraflı kayıt sistemi • Mali karakterli işlem belgeleri • Yevmiye kaydı • Büyük defter kaydı | Repeating the subjects described in the course. |
5) | • Accounts receivable • Trade receivables and other receivables • Journal and large book record | Repeating the subjects described in the course. |
6) | financial Accounting | Suggested resources |
7) | • Stock concept • Stock account operation • Journal and large book record | Repeating the subjects described in the course. |
8) | • Define and classify short-term foreign sources | Repeating the subjects described in the course. |
9) | • Long-term liabilities • Trade payables • Journal and large book record | Repeating the subjects described in the course. |
10) | • Equity • Capital reserves and profit reserves • Journal and large book record | Repeating the subjects described in the course. |
11) | • Financial transactions with fixed assets | Topics covered in the course will be repeated |
12) | • Income statement features • Income statement accounts • Income statement | Topics covered in the course will be repeated |
13) | • Inventory • Accurate trial • Balance Sheet | Derste anlatılan konular tekrarlanacak |
14) | Monograph | Topics covered in the course will be repeated |
15) | Final Exam | Topics covered in the course will be repeated |
16) | Final Exam | Topics covered in the course will be repeated |
Course Notes / Textbooks: | Ders hocasının kaynakları, sunumları Williams, J.R., Haka, S.F., Better, M.S., Carcello, J.V. (2021), Financial & Managerial Accounting. The basis for business decisions, 19th Edition, McGraw-Hill Education, New York |
References: | ders Hocasının Önereceği kaynaklar Williams, J.R., Haka, S.F., Better, M.S., Carcello, J.V. (2021), Financial & Managerial Accounting. The basis for business decisions, 19th Edition, McGraw-Hill Education, New York |
Learning Outcomes | 1 |
1 |
||||||
---|---|---|---|---|---|---|---|---|
Program Outcomes | ||||||||
1) Learning the facts, concepts and principles related to tourism and hotel management | ||||||||
2) Having a theoretical and practical knowledge at the basic level related to the field | ||||||||
3) To be able to make analytical evaluations for tourism and travel sector | ||||||||
4) Learning the basic laws and regulations and professional standarts that apply regarding the tourism sector in Turkey and physical environment associated with hotel management space, tools, and use acquainted with the technology, applying the ethical values, protecting the natural environment | ||||||||
5) To be able to work efficiently in the tourism sector | ||||||||
6) Learning the characteristics of the major tourist destinations to apply this knowledge in the tourism sector for Turkey and worldwide | ||||||||
7) Organizing, coordinating and developing departments in accommodation organizations | ||||||||
8) To be able to define and develop sales techniques and income management practices applied in accommodation and food and beverage companies | ||||||||
9) Demonstrating the ability to apply professional working techniques in food and beverage establishments |
No Effect | 1 Lowest | 2 Low | 3 Average | 4 High | 5 Highest |
Program Outcomes | Level of Contribution | |
1) | Learning the facts, concepts and principles related to tourism and hotel management | |
2) | Having a theoretical and practical knowledge at the basic level related to the field | |
3) | To be able to make analytical evaluations for tourism and travel sector | |
4) | Learning the basic laws and regulations and professional standarts that apply regarding the tourism sector in Turkey and physical environment associated with hotel management space, tools, and use acquainted with the technology, applying the ethical values, protecting the natural environment | |
5) | To be able to work efficiently in the tourism sector | |
6) | Learning the characteristics of the major tourist destinations to apply this knowledge in the tourism sector for Turkey and worldwide | |
7) | Organizing, coordinating and developing departments in accommodation organizations | |
8) | To be able to define and develop sales techniques and income management practices applied in accommodation and food and beverage companies | |
9) | Demonstrating the ability to apply professional working techniques in food and beverage establishments |
Field Study | |
Peer Review | |
Expression | |
Brainstorming/ Six tihnking hats | |
Individual study and homework | |
Lesson | |
Social Activities | |
Technical Tour | |
Thesis Preparation | |
Application (Modelling, Design, Model, Simulation, Experiment etc.) | |
Case Study | |
Web Based Learning | |
Internship/Onsite Practice |
Written Exam (Open-ended questions, multiple choice, true-false, matching, fill in the blanks, sequencing) | |
Oral Examination | |
Homework | |
Application |
Semester Requirements | Number of Activities | Level of Contribution |
Committee | 1 | % 0 |
Application | 1 | % 0 |
Homework Assignments | 1 | % 0 |
Project | 2 | % 0 |
Midterms | 1 | % 0 |
Jury | 1 | % 40 |
Final | 1 | % 0 |
Yeterlilik Sınavı | 1 | % 60 |
total | % 100 | |
PERCENTAGE OF SEMESTER WORK | % 100 | |
PERCENTAGE OF FINAL WORK | % 0 | |
total | % 100 |
Activities | Number of Activities | Duration (Hours) | Workload |
Course Hours | 0 | 3 | 0 |
Application | 0 | 3 | 0 |
Final | 0 | 1 | 0 |
Total Workload | 0 |