Information
| Unit | ADANA VOCATIONAL SCHOOL |
| Tourism and travel services | |
| Code | TSP230 |
| Name | Agency Accounting |
| Term | 2021-2022 Academic Year |
| Semester | 4. Semester |
| Duration (T+A) | 2-0 (T-A) (17 Week) |
| ECTS | 3 ECTS |
| National Credit | 2 National Credit |
| Teaching Language | Türkçe |
| Level | Ön Lisans Dersi |
| Type | Normal |
| Label | E Elective |
| Mode of study | Uzaktan Öğretim |
| Catalog Information Coordinator | Öğr. Gör. Dr. ABDULAZİZ SAVUN |
| Course Instructor |
Öğr. Gör. Dr. DİLER DOĞRUOL
(Bahar)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
This course, Tourism and Travel Services aim to gain the competence to carry out the agency accounting operations of the program
Course Content
1 Definitions related to accounting and tables 2 Logbook (Journal) record 3 Logbook (Journal) record Big 4 record book 5 Balance Sheet 6 Balance Sheet 7 Income Statement 8 Travel agencies and tour operators accounting processes 9 Travel agencies and tour operators accounting transactions related to 10 Institutions to make the accounting of tax 11
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Conducting general accounting |
| LO02 | Agent perform accounting operation |
| LO03 | To calculate the cost of travel agencies and tour operators |
| LO04 | Establish the link between general accounting and agency accounting. |
| LO05 | Manage the agency establishment process. |
| LO06 | To manage the cost of travel agencies and tour operators |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Explains the basic concepts and practices in the field of tourism and travel services. | 1 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Analyzes the structure, functioning and main actors of the tourism sector. | |
| PLO03 | Bilgi - Kuramsal, Olgusal | Explains basic strategies in tourism marketing, sales and customer relations. | |
| PLO04 | Beceriler - Bilişsel, Uygulamalı | Conducts operational processes related to travel agencies, tour operators and accommodation businesses. | 1 |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | Effectively uses current reservation and ticketing systems used in the industry. | 1 |
| PLO06 | Beceriler - Bilişsel, Uygulamalı | It follows digitalization and innovative technologies in the tourism sector and integrates them into applications. | |
| PLO07 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Face to face communication, effective communication and features have gained power to persuade. | 1 |
| PLO08 | Beceriler - Bilişsel, Uygulamalı | Uses basic computer software, information and communication technologies. | |
| PLO09 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Communicates verbally and in writing regarding the sector using foreign language knowledge. | 2 |
| PLO10 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Ensures guest satisfaction using customer relationship management principles. | 1 |
| PLO11 | Yetkinlikler - Alana Özgü Yetkinlik | Be sensitive to differences between people and cultures, show tolerance and respect. | |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | It measures the impact of the tourism sector on the country's economy and transportation services. | 2 |
| PLO13 | Yetkinlikler - Öğrenme Yetkinliği | Acts within the framework of tourism law, consumer rights and professional ethical rules. | |
| PLO14 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Acts in accordance with the environmentally sensitive and sustainable tourism approach. | |
| PLO15 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Uses teamwork, leadership and problem-solving skills effectively. | |
| PLO16 | Yetkinlikler - Öğrenme Yetkinliği | He/she is aware of entrepreneurship, professional development and career management and constantly improves himself/herself in this direction. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Definitions and tables / statements related to accounting | To read related resources with subject | |
| 2 | Daily journal entry | To read related resources with subject | |
| 3 | Ledger registration | To read related resources with subject | |
| 4 | Balance Sheet | To read related resources with subject | |
| 5 | Income statement | To read related resources with subject | |
| 6 | Travel Agencies and Tour Operators belonging to the Accounting Procedures | To read related resources with subject | |
| 7 | Travel Agencies and Tour Operators belonging to the Accounting Procedures | To read related resources with subject | |
| 8 | Mid-Term Exam | To prepare exam questions | |
| 9 | Making the accounting process to corporation tax | To read related resources with subject | |
| 10 | Tour cost calculation | To read related resources with subject | |
| 11 | Tour cost calculation | To read related resources with subject | |
| 12 | Creating transfer costs | To read related resources with subject | |
| 13 | Practice - Tour cost | To prepare practice | |
| 14 | Practice - Transfer costs | To prepare practice | |
| 15 | Practice - Cost - Sales Relationship | To prepare practice | |
| 16 | Term Exams | To prepare exam questions | |
| 17 | Term Exams | To prepare exam questions |
Assessment (Exam) Methods and Criteria
| Assessment Type | Midterm / Year Impact | End of Term / End of Year Impact |
|---|---|---|
| 1. Midterm Exam | 100 | 40 |
| General Assessment | ||
| Midterm / Year Total | 100 | 40 |
| 1. Final Exam | - | 60 |
| Grand Total | - | 100 |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 2 | 28 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 2 | 28 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 6 | 6 |
| Final Exam | 1 | 16 | 16 |
| Total Workload (Hour) | 78 | ||
| Total Workload / 25 (h) | 3,12 | ||
| ECTS | 3 ECTS | ||