Nevşehir Hacı Bektaş Veli University Course Catalogue
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| Year/Semester of Study | 1 / Fall Semester | ||||
| Level of Course | Short Cycle Degree Programme | ||||
| Type of Course | Compulsory | ||||
| Department | TOURISM AND TRAVEL SERVICES | ||||
| Pre-requisities and Co-requisites | None | ||||
| Mode of Delivery | Face to Face | ||||
| Teaching Period | 14 Weeks | ||||
| Name of Lecturer | NERİMAN KARTAL (nerimangok@nevsehir.edu.tr) | ||||
| Name of Lecturer(s) | MEHMET ÇONTU, | ||||
| Language of Instruction | Turkish | ||||
| Work Placement(s) | None | ||||
| Objectives of the Course | |||||
| It is to introduce the basic accounting principles and concepts about how to record, classify, summarize the financial events that occur during a period in businesses and to report the information at the end of this systematic, and to show how the accounting flow process works. | |||||
| Learning Outcomes | PO | MME | |
| The students who succeeded in this course: | |||
| LO-1 | Know the basic concepts of accounting |
PO-1 Describe the basic concepts concerning tourism and travel services administration. PO-2 Know the legal arrangements and professional standards in the field of tourism and travel services administration. PO-3 Know the internal and external environmental factors which have an effect on tourism and travel services administration. |
Examination |
| LO-2 | Account know the opening and closing operations |
PO-6 Easily apply the theoretical and practical knowledge obtained from school and internship practices. PO-9 With the theoretical and practical experience obtained, they are able to analyze and provide solutions to the problems encountered of the sector. |
Examination |
| LO-3 | Journal, general ledger, inventory book, knows |
PO-9 With the theoretical and practical experience obtained, they are able to analyze and provide solutions to the problems encountered of the sector. PO-14 Know and apply making reservations, coordination with other accommodation managements, customer management, calculations, accounting and registering. |
Examination |
| LO-4 | Trial balance, final trial balance, balance sheet and income statement, edit |
PO-9 With the theoretical and practical experience obtained, they are able to analyze and provide solutions to the problems encountered of the sector. PO-16 How to know booking and ticketing concerning all the travel agencies who provide transportation service and take active charge in these applications. PO-19 Prepare reports regarding their task and present them to their seniors. |
Performance Project |
| PO: Programme Outcomes MME:Method of measurement & Evaluation |
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| Course Contents | ||
| Definition of accounting, its functions, purpose and basic concepts, types of accounting, concept of account, balance sheet, income statement, journal book, ledger, trial balance, functioning of accounts and classification of accounts, accounting receipts | ||
| Weekly Course Content | ||
| Week | Subject | Learning Activities and Teaching Methods |
| 1 | Definition and functions of accounting | Topic narration |
| 2 | Basic concepts of accounting | Topic narration |
| 3 | Account concept | Topic narration |
| 4 | Functioning rules of balance sheet accounts and income statement accounts | Lecturing, problem solving |
| 5 | Accounting process, uniform chart of accounts | Lecturing, problem solving |
| 6 | Off-duty accounts, journal, opening record | Problem solving on the topic |
| 7 | Journal entry logic | Problem solving on the topic |
| 8 | mid-term exam | |
| 9 | Accounting receipts, ledger, trial balance | Topic narration |
| 10 | Accounting receipts, ledger, trial balance | Problem solving on the topic |
| 11 | Inventory operations (in-account inventory, perpetual inventory method) | Topic narration |
| 12 | Perpetual inventory method, perpetual inventory method | Problem solving on the topic |
| 13 | Preparation of income statement, preparation of final trial balance | Topic narration |
| 14 | Preparation of income statement, preparation of final trial balance | Problem solving on the topic |
| 15 | Keeping journal, ledger, balance sheet, trial balance records | Problem solving on the topic |
| 16 | final exam | |
| Recommend Course Book / Supplementary Book/Reading | ||
| 1 | Prof. Dr.Orhan SEVİLENGÜL,’’Genel Muhasebe’’,Gazi Kitabevi | |
| 2 | Sabri BEKTÖRE,Halim SÖZBİLİR,Kerim BANAR,’’Genel Muhasebe’’,Nisan Kitabevi | |
| Required Course instruments and materials | ||
| Textbooks, lecture notes, internet | ||
| Assessment Methods | |||
| Type of Assessment | Week | Hours | Weight(%) |
| mid-term exam | 8 | 1 | 40 |
| Other assessment methods | |||
| 1.Oral Examination | |||
| 2.Quiz | |||
| 3.Laboratory exam | |||
| 4.Presentation | |||
| 5.Report | |||
| 6.Workshop | |||
| 7.Performance Project | |||
| 8.Term Paper | |||
| 9.Project | |||
| final exam | 16 | 1 | 60 |
| Student Work Load | |||
| Type of Work | Weekly Hours | Number of Weeks | Work Load |
| Weekly Course Hours (Theoretical+Practice) | 3 | 14 | 42 |
| Outside Class | |||
| a) Reading | 0 | ||
| b) Search in internet/Library | 3 | 6 | 18 |
| c) Performance Project | 0 | ||
| d) Prepare a workshop/Presentation/Report | 0 | ||
| e) Term paper/Project | 0 | ||
| Oral Examination | 0 | ||
| Quiz | 0 | ||
| Laboratory exam | 0 | ||
| Own study for mid-term exam | 3 | 6 | 18 |
| mid-term exam | 1 | 1 | 1 |
| Own study for final exam | 5 | 14 | 70 |
| final exam | 1 | 1 | 1 |
| 0 | |||
| 0 | |||
| Total work load; | 150 | ||