
| 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 |
To teach various accounting applications in tourism enterprises in the light of the basic accounting information shown in Accounting I course
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.
| Prof. Vehbi Uğur TANDOĞAN |
| 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 |
| 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. |
| Type of Assessment | Count | Percent |
|---|---|---|
| Midterm Examination | 1 | %40 |
| Final Examination | 1 | %70 |
| Activities | Count | Preparation | Time | Total Work Load (hours) |
|---|---|---|---|---|
| Lecture - Theory | 14 | 1 | 2 | 42 |
| Assignment | 4 | 1 | 1 | 8 |
| Reading | 2 | 1 | 0 | 2 |
| Midterm Examination | 1 | 1 | 1 | 2 |
| Final Examination | 1 | 1 | 1 | 2 |
| TOTAL WORKLOAD (hours) | 56 | |||
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 | |||||