TÜRKÇE
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Information
| Unit | POZANTI VOCATIONAL SCHOOL |
| TOURISM AND HOTEL OPERATING PR. | |
| Code | TUR250 |
| Name | Hospitality Management Accounting |
| Term | 2025-2026 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 | C Compulsory |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör.Dr. GÖKHAN ÇOLAK |
| Course Instructor |
The current term course schedule has not been prepared yet. Previous term groups and teaching staff are shown.
|
Course Goal / Objective
Teaching the accounting of financial events in accommodation businesses.
Course Content
Organization and accounting of accommodation establishments, reception-accounting in accommodation establishments, food and beverage department-accounting in accommodation establishments, determination of room and meal costs and sales price.
Course Precondition
None
Resources
Konaklama İşletmeleri Muhasebesi, Detay Yayıncılık.
Notes
Slides.
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Defines the accounting procedures in accommodation businesses. |
| LO02 | Calculates room, food and beverage costs. |
| LO03 | Accounts for transactions related to fixed assets. |
| LO04 | Accounts for labor expenses. |
| LO05 | Defines the operations of the accommodation establishment. |
| LO06 | Defines accounting issues in accommodation businesses. |
| LO07 | Transfers the transactions in accommodation businesses to accounting. |
| LO08 | Records the income and expenses in accommodation businesses. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Transfers basic information about theories, facts, concepts and principles related to tourism and hotel management. | 2 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Explains information about legal regulations, professional standards and practices in the field of tourism and hotel management. | 4 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Transfer information about the internal and external environmental factors of organizations in the field of tourism and hotel management. | |
| PLO04 | Bilgi - Kuramsal, Olgusal | Transfers information about service processes and operations in the field of tourism and hotel management. | |
| PLO05 | Bilgi - Kuramsal, Olgusal | Explains the planning, organization, execution, coordination and control functions of tourism and hotel management management. | |
| PLO06 | Beceriler - Bilişsel, Uygulamalı | Uses the knowledge acquired in the field of tourism and hotel management in the business environment and profession. | |
| PLO07 | Yetkinlikler - Öğrenme Yetkinliği | Uses the physical environment, tools and technologies related to the field of tourism and hotel management. | |
| PLO08 | Yetkinlikler - Öğrenme Yetkinliği | Uses a foreign language at a level to understand guest requirements and professional international terms of the tourism industry. | |
| PLO09 | Yetkinlikler - Öğrenme Yetkinliği | Have basic computer usage knowledge and knowledge about information systems used in hotel businesses and the ability to use these software. | |
| PLO10 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Takes responsibility as a team member. | |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Establishes effective interpersonal and intercultural communication. | |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Regularly conducts health, safety and risk assessments in the field of tourism and hotel management. | |
| PLO13 | Bilgi - Kuramsal, Olgusal | Protects the natural environment by adhering to ethical values. | |
| PLO14 | Bilgi - Kuramsal, Olgusal | Pays attention to personal care, hygiene, clothing and appearance. | |
| PLO15 | Yetkinlikler - Öğrenme Yetkinliği | Continuously develops knowledge, skills and competencies in the field of tourism and hotel management. | 3 |
| PLO16 | Bilgi - Kuramsal, Olgusal | Have the ability to think critically, produce alternative solutions and analyze information by obtaining information from different sources. | 3 |
| PLO17 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Communicates effectively with guests and collaborators through written and verbal expression. | |
| PLO18 | Beceriler - Bilişsel, Uygulamalı | Acts in accordance with social, scientific and professional ethical values. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Introduction to course, hospitality business and accounting. | Reading the Subject from Related Sources | Öğretim Yöntemleri: Anlatım |
| 2 | Accounting information and decision making, accounting process. | Reading the Subject from Related Sources | Öğretim Yöntemleri: Anlatım |
| 3 | The accounting department of hospitality business. | Reading the Subject from Related Sources | Öğretim Yöntemleri: Anlatım |
| 4 | Hospitality business revenue and journalizing. | Reading the Subject from Related Sources | Öğretim Yöntemleri: Anlatım |
| 5 | Cash receipt methods in hospitality business and journalizing. | Reading the Subject from Related Sources | Öğretim Yöntemleri: Anlatım |
| 6 | Foreign currency transactions in hospitality business and journalizing | Reading the Subject from Related Sources | Öğretim Yöntemleri: Anlatım |
| 7 | Hospitality business expenses and journalizing. | Reading the Subject from Related Sources | Öğretim Yöntemleri: Anlatım |
| 8 | Mid-Term Exam | Studying for the exam | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Hospitality business payment methods and journalizing. | Reading the Subject from Related Sources | Öğretim Yöntemleri: Anlatım |
| 10 | Hospitality business payroll accounting practices and journalizing. | Reading the Subject from Related Sources | Öğretim Yöntemleri: Anlatım |
| 11 | Hospitality business fixed assets accounting practices and journalizing. | Reading the Subject from Related Sources | Öğretim Yöntemleri: Anlatım |
| 12 | The year-end accounting practices in hospitality business and journalizing. | Reading the Subject from Related Sources | Öğretim Yöntemleri: Anlatım |
| 13 | The preparation of financial statements in hospitality business and reading financial statements. | Reading the Subject from Related Sources | Öğretim Yöntemleri: Anlatım |
| 14 | Establishment and uniting transactions in hospitality business and journalizing. | Reading the Subject from Related Sources | Öğretim Yöntemleri: Anlatım |
| 15 | Profit distribution in hospitality business and journalizing. | Reading the Subject from Related Sources | Öğretim Yöntemleri: Anlatım |
| 16 | Term Exams | Studying For the exam | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Studying For The exam | Ölçme Yöntemleri: Yazılı Sınav |
Assessment (Exam) Methods and Criteria
Current term shares have not yet been determined. Shares of the previous term are shown.
| 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 | 1 | 14 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 1 | 8 | 8 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 8 | 8 |
| Final Exam | 1 | 8 | 8 |
| Total Workload (Hour) | 66 | ||
| Total Workload / 25 (h) | 2,64 | ||
| ECTS | 3 ECTS | ||