TSP230 Agency Accounting

3 ECTS - 2-0 Duration (T+A)- 4. Semester- 2 National Credit

Information

Code TSP230
Name Agency Accounting
Term 2024-2025 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
Mode of study Yüz Yüze Öğretim
Catalog Information Coordinator Öğr. Gör.Dr. ABDULAZİZ SAVUN
Course Instructor
1 2
Öğr. Gör.Dr. DİLER DOĞRUOL (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

n.a.

Resources

General Accounting For Colleges. Doğruol, D. Akademisyen Publisher, Adana, 2019

Notes

Lecture 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 Tourism and travel services with the basic concepts and principles of the field that understand how their activities See new developments and technologies in the field of tourism and travel services, and understand the importance of these 1
PLO02 Bilgi - Kuramsal, Olgusal Learn the tourism sector services involving public sector also has specific sensitivities and understand their behavior patterns related to these sensitivities.   Tour operator and understand the intricacies of technical and operation issues.  
PLO03 Bilgi - Kuramsal, Olgusal Understanding of the importance of lifelong learning, scientific and technological advances constantly improve yourself by watching, tracking global issues to be conscious individuals.
PLO04 Bilgi - Kuramsal, Olgusal Recognizes the valuable documents and books used in commercial life and work according to proper procedures and principles of the legislation. Office layout and personnel management, public relations, communications and make the necessary skills related to information storage gains. 4
PLO05 Beceriler - Bilişsel, Uygulamalı How to recognize that the execution of administrative activities in the tourism and travel services. 1
PLO06 Beceriler - Bilişsel, Uygulamalı Civil liability in the field of tourism and travel, and will have information about legislation 1
PLO07 Beceriler - Bilişsel, Uygulamalı It captures an important opportunity to reach the levels required by the industry in foreign languages. Labour gain the ability to run software packages may encounter in life.
PLO08 Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği Face to face communication, effective communication and features have gained power to persuade. 1
PLO09 Yetkinlikler - Öğrenme Yetkinliği Understand how it works at all levels of the travel process. 2
PLO10 Yetkinlikler - Öğrenme Yetkinliği Learns the business life in general and the characteristics of businesses operating in the transportation sector in particular. 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


Week Plan

Week Topic Preparation Methods
1 Definitions and tables / statements related to accounting To read related resources with subject Öğretim Yöntemleri:
Anlatım
2 Daily journal entry To read related resources with subject Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Problem Çözme
3 Ledger registration To read related resources with subject Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Problem Çözme
4 Balance Sheet To read related resources with subject Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Problem Çözme
5 Income statement To read related resources with subject Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Problem Çözme
6 Accounting flow chart To read related resources with subject Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Problem Çözme
7 Accounting process at the beginning of the period To read related resources with subject Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Problem Çözme
8 Mid-Term Exam To read lecture notes Ölçme Yöntemleri:
Yazılı Sınav
9 Making the accounting process to corporation tax To read related resources with subject Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Problem Çözme
10 Making the acoounting process to Value-added tax To read related resources with subject Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Problem Çözme
11 Tour cost calculation To read related resources with subject Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Problem Çözme
12 Creating transfer costs To read related resources with subject Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma, Problem Çözme
13 Travel Agencies and Tour Operators belonging to the Accounting Procedures To read related resources with subject Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Problem Çözme
14 Period-end accounting process To read realated resources with subject Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Problem Çözme
15 Practice - Cost - Sales Relationship To prepare practice Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Problem Çözme
16 Term Exams To read lecture notes Ölçme Yöntemleri:
Yazılı Sınav
17 Term Exams To read lecture notes Ölçme Yöntemleri:
Yazılı Sınav


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

Update Time: 13.05.2024 02:58