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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 |
| Label | E Elective |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör.Dr. ABDULAZİZ SAVUN |
| Course Instructor |
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 |
| LO07 | Makes the records made at the travel agency from the befinning to the end of the term |
| LO08 | Comments on end of term reports at the travel agency |
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 | 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 | ||