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Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS DDT 8040 ACCOUNTING AND FINANCIAL APPLICATIONS IN MARINE TOURISM BUSINESSES ELECTIVE 3 0 0 5

Offered By

Marine Tourism Non-thesis (Distance Learning)

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

ASSOCIATE PROFESSOR SEÇIL SIGALI

Offered to

Marine Tourism Non-thesis (Distance Learning)

Course Objective

Analyzing and understanding costs of marine tourism businesses

Learning Outcomes of the Course Unit

1   Understanding marine tourism costs 2   Catagorizing marine tourism costs 3   Understanding the procedures related to marine tourism cost analysis 4   Understanding the basic financial structure of this sector 5   Evaluating the financial performance of this sector

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description 1 Intoduction to cost analysis 2 Cost categorization 3 Financial tables - balance sheet, income statement 4 Financial tables - cash flow statement 5 Analysis of financial tables 6 Evaluation of financial performance 7 Mid-term 8 Time value of money 9 Investment budgeting 10 Cost of capital 11 Preserving the financial structure 12 General evaluation 13 Student presentations 14 Student presentations

Recomended or Required Reading

Gitman, Lawrence J., Zutter, Chad J. (2012). Principles of Managerial Finance, 13th edition, Pearson.

Planned Learning Activities and Teaching Methods

Literature survey, data analysis, case studies

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA 1 MTE MIDTERM EXAM 2 STT TERM WORK (SEMESTER) 3 FIN FINAL EXAM 4 FCG FINAL COURSE GRADE MTE * 0.20 + STT * 0.30 + FIN* 0.50 5 RST RESIT 6 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.20 + STT * 0.30 + RST* 0.50 *** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

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)

Assoc. Prof. Dr. Secil SIGALI secil.sigali@deu.edu.tr

Office Hours

Monday 15:15 - 16:15

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours) Lectures 13 3 39 Preparation for final exam 1 1 1 Preparing assignments 1 10 10 Preparations before/after weekly lectures 13 5 65 Preparation for midterm exam 1 5 5 Preparation for final exam 1 1 1 Final 1 2 2 Midterm 1 3 3 TOTAL WORKLOAD (hours) 126

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