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Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS TUR 4029 MANAGERIAL ACCOUNTING IN TOURISM BUSINESS COMPULSORY 3 0 0 5

Offered By

Tourism Management

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

PROFESSOR OSMAN AVŞAR KURGUN

Offered to

Tourism 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 management accounting. 2 Basic consepts of management accounting. 3 Scope of hospitality management accounting. 4 Costs in hospitality businesses. 5 Revenues in hospitality businesses. 6 Cost, volume, profit analysis. 7 Cost, volume, profit analysis. 8 Midterm 9 Midterm 10 Decision making 11 Decision making 12 Pricing 13 Customer profitabilty analyses 14 Strategic management accounting in hospitality businesses. 15 Final exam 16 Final exam

Recomended or Required Reading

1. Doç. Dr. Adnan TÜRKSOY, Konaklama Yönetim Muhasebesi, Maliyet Analizleri Turhan Kitabevi, Ankara,2011. 2. Prof. Dr. Ertuğrul ÇETINER Otel Işletmeleri Yönetim Muhasebesi Gazi Kitabevi, Ankara 2009. 3. 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)

To be announced.

Office Hours

To be announced.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours) Lectures 12 4 48 Preparations before/after weekly lectures 12 4 48 Preparation for midterm exam 1 8 8 Preparation for final exam 1 8 8 Preparing assignments 1 4 4 Preparing presentations 1 4 4 Midterm 1 2 2 Final 1 2 2 TOTAL WORKLOAD (hours) 124

Contribution of Learning Outcomes to Programme Outcomes

PO/LO PO.1 PO.2 PO.3 PO.4 PO.5 PO.6 PO.7 PO.8 PO.9 PO.10 PO.11 PO.12 LO.1 5 LO.2 5 LO.3 5 LO.4 5 LO.5 5