Information Package / Course Catalogue
Accounting II
Course Code: TUİ207
Course Type: Required
Couse Group: First Cycle (Bachelor's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 2
Prt.: 0
Credit: 2
Lab: 0
ECTS: 3
Objectives of the Course

In the light of basic accounting knowledges showing at accouting course 1 teach students the diverse accounting practices in tourism enterprises

Course Content

Reminder of the basic accounting data, account codes, uniform accounting system and the balance sheet arrangement, sale of goods and services, VAT (Value added tax) and ASF (Additional service fair) records, front office check accounts, discount and return records, and records of foreign exchange transactions.

Name of Lecturer(s)
Prof. Vehbi Uğur TANDOĞAN
Learning Outcomes
1.To be able to organize accounting system, prepare a uniform accounting system and the balance sheet.
2.To be able to use account codes and make a daily and big book record with account codes.
3.to be able to record currency exchange accounts in tourism businesses, folio accounts in hotels and monitoring them in daily revenue report
4.To be able to recognize and explain accounting records related to VAT and SUG,
5.To be able to record buying and selling of inventory and services in tourism enterprises
Recommended or Required Reading
1.Horngren, Charles; Harrison, Walter; Oliver, Suzanne(2009), Accounting, Pearson International Education, New Jersey. pp 10-150
2.Yalkın, Yüksel Koç(1982), Genel Muhasebe, Siyasal Bilgiler Fakültesi Yayınları, Ankara. s.10-150.
3.Çetiner, Ertuğrul(2010), Genel Muhasebe, Gazi Kitabevi Yayınları, Ankara. s. 15-150
4.Çetiner, Ertuğrul(2005), Seyahat İşletmeleri Muhasebesi, Gazi Yayınları, Ankara. s. 10-150.
5.Azaltun, Murat(2005), Konaklama İşletmeleri Muhasebesi, Detay Yayınları, Ankara. s. 10-150
Weekly Detailed Course Contents
Week 1 - Theoretical
Reminder basic subjects ( accounting 1)
Week 1 - Preparation Work
Reading the subject of the week, research
Week 2 - Theoretical
entry Uniform accounting system, account codes
Week 2 - Preparation Work
Reading the subject of the week, research
Week 3 - Theoretical
Prepare the balance sheet at unform accounting system amd sample applications
Week 3 - Preparation Work
Reading the subject of the week, research
Week 4 - Theoretical
Applications of daily and big book record with accounting codes
Week 4 - Preparation Work
Reading the subject of the week, research
Week 5 - Theoretical
Calculation of the Value Added Tax and Service Fee Income
Week 5 - Preparation Work
Reading the subject of the week, research
Week 6 - Theoretical
Sample solutions related to the zccounting codes in the tourist enterprises
Week 6 - Preparation Work
Reading the subject of the week, research
Week 7 - Theoretical
Basic information about accommodation establishments at the front desk and accounting records
Week 7 - Preparation Work
Reading the subject of the week, research
Week 8 - Theoretical
Recorde the income at accommodation and food and beverage establishments. Front office check accounts, daily revenue report.
Week 8 - Preparation Work
Reading the subject of the week, research
Week 9 - Theoretical
Recorde the income at accommodation and food and beverage establishments. Front office check accounts, daily revenue report.
Week 10 - Theoretical
Recording VAT (Value added tax) and SFR (Service fee rev) in case of discount and refund on accommodation and food and beverage establishments
Week 11 - Theoretical
Recording foreign currency sales accounts at tourism enterprises
Week 12 - Theoretical
Recording foreign currency sales accounts at tourism enterprises
Week 13 - Theoretical
Calculation and recording the profit and loss of froeign exchange at tourism enterprises
Week 14 - Theoretical
General review
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory141242
Assignment52115
Reading2204
Midterm Examination1314
Final Examination1415
TOTAL WORKLOAD (hours)70
Contribution of Learning Outcomes to Programme Outcomes
PÇ-1
PÇ-2
PÇ-3
PÇ-4
PÇ-5
PÇ-6
PÇ-7
PÇ-8
PÇ-9
PÇ-10
PÇ-11
PÇ-12
PÇ-13
PÇ-14
PÇ-15
OÇ-1
5
OÇ-2
5
OÇ-3
5
OÇ-4
5
OÇ-5
5
Adnan Menderes University - Information Package / Course Catalogue
2026