COURSE UNIT TITLE

: COST ACCOUNTING IN TOURISM BUSINESS

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
TUR 2004 COST ACCOUNTING IN TOURISM BUSINESS COMPULSORY 3 0 0 3

Offered By

Tourism and Hotel Management

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

ASSOCIATE PROFESSOR YUSUF GÜMÜŞ

Offered to

Tourism and Hotel Management

Course Objective

The purpose of this course is to understand basic cost accounting concepts such as; cost, expense, variable cost, fixed cost and so on. Another purpose of this course is to understand high-cost items and cost accounting systems in tourism enterprises and also to understand calculating revenue and profit by using cost-volume-profit analyses.

Learning Outcomes of the Course Unit

1   Will be able to define the basic concepts of cost accounting.
2   Will be able to classify the cost factors.
3   Will be able to use cost calculation systems efficiently.
4   Will be able to analyze and interpret cost information.
5   Will be able to decide where and how cost information is used.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Basic concepts of cost accounting and classification of costs.
2 Cost recording system
3 Raw material cost
4 Labour cost
5 Overhead cost
6 Service cost and cost of service production
7 Midterm Exam
8 Midterm Exam
9 Cost allocation
10 Concepts of volume (capacity) and periodicity
11 Cost and income functions
12 Profit function and implementations
13 Break even point analyses
14 Job order cost system
15 Final Exam
16 Final Exam

Recomended or Required Reading

1)Prof. Dr. Süleyman YÜKÇÜ, Maliyet Muhasebesi, Birleşik Matbaacılık, Izmir, 2005
2)Prof. Dr. Ertuğrul ÇETINER, Konaklama Işletmelerinde Muhasebe Uygulamaları ,3. Baskı, Gazi Kitabevi, Ankara.
3)Prof. Dr. Kamil BÜYÜKMIRZA, Maliyet ve Yönetim Muhasebesi Tekdüzene Uygun Bir Sistem Yaklaşımı 15. Baskı, Gazi Kitabevi, Ankara.
4Yrd. Doç. Dr. Özkan TÜTÜNCÜ, Turizm Işletmelerinde Maliyet Muhasebesi, Turhan Kitabevi, Ankara,2001.
5)Prof. Dr. Alparslan USAL, Yrd. Doç. Dr. Osman Avşar KURGUN, Turizm Işletmelerinde Maliyet Analizleri, Detay Yayıncılık, 3. Baskı, Ankara, 2006.

Planned Learning Activities and Teaching Methods

First the subject is theoretically explained, and then discussed in detail with the help of examples.

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 FIN FINAL EXAM
3 FCGR FINAL COURSE GRADE MTE*0.40+FIN * 0.60
4 RST RESIT
5 FCG FINAL COURSE GRADE MTE*0.40+RST * 0.60


Further Notes About Assessment Methods

Midterm and final exams are evaluated according to university regulations

Assessment Criteria

To be announced.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

yusuf.gumus@deu.edu.tr

Office Hours

Monday 13.30-15.30

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 12 3 36
Tutorials 0 0 0
Preparations before/after weekly lectures 12 1 12
Preparation for midterm exam 1 8 8
Preparation for final exam 1 12 12
Final 1 2 2
Midterm 1 2 2
TOTAL WORKLOAD (hours) 72

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12
LO.15
LO.25
LO.35
LO.45
LO.55

CONTACT INFORMATION
Dokuz Eylül Üniversitesi Cumhuriyet Bulvarı No: 144 35210 Alsancak / İZMİR
Phone: +90(232) 412 12 12 - Fax: +90 (232) 464 81 35

Copyright 2015 DEÜ. BİD

HOME / ABOUT US / DEGREE PROGRAMMES / GENERAL INFORMATION FOR STUDENTS / INTERNATIONAL RELATIONS