COURSE UNIT TITLE

: FINANCIAL STATEMENT ANALYSIS IN TOURISM BUSINESS

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
TUR 3057 FINANCIAL STATEMENT ANALYSIS IN TOURISM BUSINESS ELECTIVE 3 0 0 5

Offered By

Tourism Management

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

ASSOCIATE PROFESSOR CEYLAN ALKAN

Offered to

Tourism and Hotel Management
Tourism Management

Course Objective

The aim of this course is to teach conducting departmental analysis, occupancy rate, customer profitability analysis and profitability per room analysis, and making inferences by using ratios.

Learning Outcomes of the Course Unit

1   Will be able to define how to make departmental analysis in tourism enterprises.
2   Will be able to estimate occupancy rate.
3   Will be able to make room efficiency, revenue per room analysis.
4   Will be able to compare the results of the analyses such as average spending per room, labor analysis.
5   Will be able to interpret ratios and make inferences.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Financial statements
2 Financial analysis methods
3 Financial analysis methods
4 Ratios specific to tourism enterprises
5 Departmental analysis
6 Occupancy rate
7 Occupancy rate
8 Midterm Exam
9 Revenue per room , Working capital management
10 Working capital in tourism enterprises
11 Working capital management in tourism enterprises
12 New approaches in working capital financing
13 Calculation of room and food prices
14 Cost reporting and financial analysis
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. Mehmet BOLAK, Işletme Finansı , Birsen Yayınevi, Istanbul, 2010.
4) Prof. Dr. Ertuğrul ÇETINER, Konaklama Işletmelerinde Muhasebe Uygulamaları ,3. Baskı, Gazi Kitabevi, Ankara.

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 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

To be announced.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

ovuncbardakoglu@hotmail.com

Office Hours

Wednesday 13.30-15.30

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 14 3 42
Tutorials 0 0 0
Preparations before/after weekly lectures 14 3 42
Preparation for midterm exam 1 10 10
Preparation for final exam 1 10 10
Preparing assignments 1 10 10
Midterm 1 2 2
Final 1 2 2
TOTAL WORKLOAD (hours) 118

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12PO.13PO.14PO.15PO.16
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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