| Dersin Kodu | Dersin Adı | Dersin Türü | Yıl | Yarıyıl | AKTS | | TRZ1162022839 | TOURISM AND ENVIRONMENT | Zorunlu | 1 | 2 | 2 |
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| Dersin Seviyesi |
| Ön Lisans |
| Dersin Amacı |
| To carry out cost, price calculation and purchasing, sales and incentive accounting transactions in accommodation establishments. |
| Dersi Veren Öğretim Görevlisi/Görevlileri |
| Öğr. Gör. Mustafa Sarı |
| Öğrenme Çıktıları |
| 1 | Students who take the course will be able to get to know the accounting department in accommodation businesses and provide information about the operation of information / documents in accounting. | | 2 | By understanding the differences in accommodation facilities accounting, these differences are determined effectively. |
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| Öğrenim Türü |
| Formal Education |
| Dersin Ön Koşulu Olan Dersler |
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| Ders İçin Önerilen Diğer Hususlar |
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| Dersin İçeriği |
| Developing the proposal chart of accounts used in accommodation establishments, features of accommodation establishments accounting, accounting for receivables and foreign currency transactions in accommodation establishments |
| Haftalık Ayrıntılı Ders İçeriği |
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| 1 | Introduction of the course, accommodation business and accounting | | | | 2 | Accounting knowledge and decision making, accounting process | | | | 3 | Accounting department in hospitality businesses | | | | 4 | Income and accounting records in accommodation businesses | | | | 5 | Collection methods and accounting records in accommodation establishments | | | | 6 | Foreign currency transactions and accounting records in accommodation businesses | | | | 7 | Expenses and accounting records in accommodation establishments | | | | 8 | Payment methods and accounting records in accommodation establishments | | | | 9 | Personnel expenses and accounting records in accommodation establishments | | | | 10 | Fixed assets and accounting records in accommodation businesses | | | | 11 | Period-end transactions and accounting records in accommodation businesses | | | | 12 | Arranging and reading financial statements in accommodation establishments | | | | 13 | Establishment and merger transactions and accounting records in accommodation businesses | | | | 14 | Profit distribution and accounting records in accommodation businesses | | |
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| Ders Kitabı / Malzemesi / Önerilen Kaynaklar |
| Çetiner, Ertuğrul. (2002), Konaklama İşletmelerinde Muhasebe Uygulamaları, Gazi Kitabevi, Ankara. |
| Planlanan Öğrenme Aktiviteleri ve Metodları |
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| Değerlendirme | |
| TOPLAM | 0 | |
| TOPLAM | 0 | | Yarıyıl (Yıl) İçi Etkinlikleri | 40 | | Yarıyıl (Yıl) Sonu Etkinlikleri | 60 | | TOPLAM | 100 |
| | Dersin Sunulduğu Dil | | | Staj Durumu | |
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| İş Yükü Hesaplaması |
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| Midterm Examination | 1 | 1 | 1 |
| Final Examination | 1 | 1 | 1 |
| Attending Lectures | 14 | 2 | 28 |
| Individual Study for Mid term Examination | 4 | 4 | 16 |
| Individual Study for Final Examination | 4 | 4 | 16 |
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| Program ve Öğrenme Çıktıları İlişkisi |
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| * Katkı Düzeyi : 1 Çok düşük 2 Düşük 3 Orta 4 Yüksek 5 Çok yüksek |
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Ordu University Rectorate Building ,Cumhuriyet Campus , Center / ORDU / TURKEY • Tel: +90 452 226 52 00
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