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Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS TUR 1006 ACCOUNTING COMPULSORY 3 0 0 4

Offered By

Tourism and Hotel Management

Level of Course Unit

Short Cycle Programmes (Associate's Degree)

Course Coordinator

ASSISTANT PROFESSOR HAKAN ÖZKAYA

Offered to

Tourism and Hotel Management

Course Objective

Enable students to use accounting information, which is used for business operations and creating business strategies in interdisciplinary studies.

Learning Outcomes of the Course Unit

1   To acknowledge the accounting information system 2   To absorb the concept of the account and its rules of operation 3   To distingusih the accounting records 4   To classify the ledgers 5   To make records of the transactions in the accounting process

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description 1 General information on business enterprise and the position of accounting in business organization 2 Definition of accounting, its characteristics and functions, the difference from bookkeeping, the information users and areas of specialization 3 Balance Sheet Equation 4 Effects of financial operations on financial statement 5 Accounting records 6 Accounting ledgers 7 The account concept in ccounting, Accounts and the rules of transaction 8 Midterm Exam 9 Accounting process 10 A model application for accounting process 11 Accounting profession and Business Ethics 12 General Information on Uniform Accounting System 13 Model Applications for Uniform Accounting System 14 Applications for operations within the period 15 Final Exam 16 Final Exam

Recomended or Required Reading

Main Referance: Dursun Arıkboğa, Finansal Muhasebe, Der Yayınları, Istanbul, 2011 Supplementary Reference: Ali Ildır, Meslek Yüksekokullarına Yönelik enel Muhasebe Uygulamaları, Alfa Yayınları, Istanbul, 2002.

Planned Learning Activities and Teaching Methods

Lecture nad problem solving

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA 1 MTE MIDTERM EXAM 2 FIN FINAL EXAM 3 FCG FINAL COURSE GRADE MTE * 0.40 + FIN * 0.60 4 RST RESIT 5 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.40 + RST * 0.60 *** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

Evaluations will be made by taking %40 of midterm grades and %60 of final grades.

Assessment Criteria

Evaluations of exams.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

Dokuz Eylül University, Faculty of Economics and Administrative Sciences, Department of Business Administration e-mail: seckin.gonen@deu.edu.tr Tel: 0 232 301 05 94

Office Hours

This is determined according to the course schedule every term.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours) Lectures 13 3 39 Preparations before/after weekly lectures 13 2 26 Preparation for midterm exam 1 10 10 Preparation for final exam 1 20 20 Midterm 1 1 1 Final 1 1 1 TOTAL WORKLOAD (hours) 97

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 LO.1 5 LO.2 5 LO.3 5 LO.4 5 LO.5 5