TÜRKÇE
ENGLISH
Information
| Code | TSP230 |
| Name | Agency Accounting |
| Term | 2023-2024 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 |
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 | ||