Information Package / Course Catalogue
Accounting II
Course Code: AGE207
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: 2
Objectives of the Course

To teach various accounting applications in tourism enterprises in the light of the basic accounting information shown in Accounting I course

Course Content

Reminding the basic accounting principles, accounting codes, uniform accounting system and prepearing balance sheet in this system, merchandising goods and services sales, value added tax and service fee income recordings, front office control account, discount and return recordings, foreign money exchange operations and recordings.

Name of Lecturer(s)
Prof. Vehbi Uğur TANDOĞAN
Learning Outcomes
1.To be able to prepare accounting system and balance sheet in uniform accounting system
2.To be able to record accounting codes and journals with the accounting codes,
3.To be able to calculate the value added tax and service fee income,
4.To be able to record value added tax and service fee income entries,
5.To be able to practise various accounting applications realized in tourism enterprises
Recommended or Required Reading
1.Horngren, Charles; Harrison, Walter; Oliver, Suzanne(2009), Accounting, Pearson International Education, New Jersey.
2.Yalkın, Yüksel Koç(1982), Genel Muhasebe, Siyasal Bilgiler Fakültesi Yayınları, Ankara.
3.Çetiner, Ertuğrul(2010), Genel Muhasebe, Gazi Kitabevi Yayınları, Ankara.
4.Çetiner, Ertuğrul(2005), Seyahat İşletmeleri Muhasebesi, Gazi Yayınları, Ankara.
5.Genel Muhasebe, Anadolu Üniversitesi Yayınları, Eskişehir.
6.Azaltun, Murat(2005), Konaklama İşletmeleri Muhasebesi, Detay Yayınları, Ankara.
Weekly Detailed Course Contents
Week 1 - Theoretical
Basic subjects (Accounting I) reminder
Week 2 - Theoretical
Introduction to Uniform accounting system, account codes
Week 3 - Theoretical
Preparing the balance sheet and exercises in Uniform accounting system
Week 4 - Theoretical
Journal and ledger exercises with account codes
Week 5 - Theoretical
Calculation of the Value Added Tax and Service Fee Revenue
Week 6 - Theoretical
VAT and sug account records related to tourist enterprises in the sample solutions
Week 7 - Theoretical
Front office and accounting records
Week 8 - Theoretical
Sales revenue recordings in accommodation and food and beverage establishments. Front office accounts, daily revenue report.
Week 9 - Intermediate Exam
Midterm Exam
Week 10 - Theoretical
VAT and SÜG recordings in case of discounts and refunds in accommodation and food and beverage establishments
Week 11 - Theoretical
Introduction to foreign currency transactions in travel and accommodation establishments. Cash Account and sub-accounts
Week 12 - Theoretical
Recording sales revenue in foreign currency in tourism enterprises
Week 13 - Theoretical
Calculation and recording foreign exchange profit or loss in tourism enterprises
Week 14 - Theoretical
Calculation and recording foreign exchange profit or loss in tourism enterprises
Week 15 - Theoretical
Overview
Week 16 - Final Exam
Final exam
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%70
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory141242
Assignment4118
Reading2102
Midterm Examination1112
Final Examination1112
TOTAL WORKLOAD (hours)56
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
PÇ-16
PÇ-17
PÇ-18
PÇ-19
OÇ-1
5
4
3
3
2
4
4
4
1
4
3
4
1
1
OÇ-2
5
4
3
3
2
4
4
4
1
4
3
4
1
1
OÇ-3
5
4
3
3
2
4
4
4
1
4
3
4
1
1
OÇ-4
5
4
3
3
2
4
4
4
1
4
3
4
1
1
OÇ-5
5
5
3
4
3
4
4
4
1
4
3
4
2
1
Adnan Menderes University - Information Package / Course Catalogue
2026