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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 HAKAN ÖZKAYA

Offered to

Tourism and Hotel Management Tourism Management

Course Objective

The aim of this course is to present knowledge to students about the basic concepts of cost accounting, raw materials, labor cost concepts and costing systems in the tourism business.

Learning Outcomes of the Course Unit

1   1. To evaluate costs associated with raw materials and supplies in the tourism business 2   2. To analyze cost recording systems in the tourism business 3   3. To analyze labor and overhead costs in the tourism business 4   4. To be able to explain cost distribution and cost and income functions in tourism business 5   5. To be able to analyse breakeven point in tourism business

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description 1 Cost accounting and classification of Basic Concepts and Costs 2 Record Keeping of Costs 3 Raw Materials and Supplies Costs 4 Labour Costs 5 Overhead Costs 6 Hizmet Üretim Maliyeti ve Hizmet Üretim Gider Yerleri Costs of services production and places of services cost places 7 Midterm Exam 8 Midterm Exam 9 Cost Allocation 10 Capacity and Term Concepts 11 Cost and Revenue Functions 12 Profit Function and Applications 13 Breakeven Analysis 14 Variable Costing System 15 Final Exam 16 Final Exam

Recomended or Required Reading

Textbook(s): Süleyman YÜKÇÜ, Maliyet Muhasebesi, Birleşik Matbaacılık, Izmir, 2005 Supplementary Book(s): Özkan TÜTÜNCÜ, Turizm Işletmelerinde Maliyet Muhasebesi, Turhan Kitabevi, Ankara,2001 Alparslan USAL, Yrd. Doç. Dr. Osman Avşar KURGUN, Turizm Işletmelerinde Maliyet Analizleri, Detay Yayıncılık, 3. Baskı, Ankara, 2006.

Planned Learning Activities and Teaching Methods

The course is given in theory.

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

Further Notes About Assessment Methods

None

Assessment Criteria

Assessments about theoretical information will be made with the written exam.

Language of Instruction

Turkish

Course Policies and Rules

It is compulsory to attend 70% of classes.

Contact Details for the Lecturer(s)

ozge.adan@deu.edu.tr

Office Hours

Wednesday 10:00-12:00

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours) Lectures 14 3 42 Preparations before/after weekly lectures 14 1 14 Preparation for midterm exam 1 6 6 Preparation for final exam 1 10 10 Midterm 1 1 1 Final 1 1,5 2 TOTAL WORKLOAD (hours) 75

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 PO.13 PO.14 PO.15 PO.16 LO.1 LO.2 LO.3 LO.4 LO.5