COURSE UNIT TITLE

: MANAGERIAL 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 3003 MANAGERIAL ACCOUNTING IN TOURISM BUSINESS COMPULSORY 3 0 0 4

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 aim of this course is to teach managerial accounting practices in tourism enterprises. Another objective is to teach managers how to use accounting information in company-related cases; planning, control and decision making functions.

Learning Outcomes of the Course Unit

1   Will be able to define the basic concepts of managerial accounting.
2   Will be able to explain what the company budgets are and how should be prepared.
3   Will be able to constitute accounting control systems in companies.
4   Will be able to decide how the planning should be conducted.
5   Will be able to make evaluation/overview for the situations which occurred as a result of cost-volume-profit analyses.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Introduction to the managerial accounting and basic concepts.
2 Financial planning, budgeting and control.
3 Decision Making
4 Pricing
5 Contribution margin and break even point analysis.
6 Cost calculation systems.
7 Midterm Exam
8 Midterm Exam
9 Variable Costing
10 Working capital management
11 Customer Profit Analysis
12 Value engineering.
13 Strategic Managerial Accounting
14 Standard cost system and flexible budget.
15 Final Exam
16 Final Exam

Recomended or Required Reading

1) Prof. Dr. Ertuğrul ÇETINER Otel Işletmeleri Yönetim Muhasebesi Gazi Kitabevi, Ankara 2009.
2) Doç. Dr. Adnan TÜRKSOY, Konaklama Yönetim Muhasebesi, Maliyet Analizleri Turhan Kitabevi, Ankara,2011.
3) Prof. Dr. Ertuğrul ÇETINER, Konaklama Işletmelerinde Muhasebe Uygulamaları ,3. Baskı, Gazi Kitabevi, Ankara.
4) Prof. Dr. Süleyman YÜKÇÜ Yönetim Muhasebesi , Birleşik Matbaacılık, Izmir

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

None

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 3 36
Preparation for midterm exam 1 8 8
Preparation for final exam 1 12 12
Final 1 3 3
Midterm 1 2 2
TOTAL WORKLOAD (hours) 97

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

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