ECTS - Managerial accounting in tourism establishments

Managerial accounting in tourism establishments (TKİŞ104) Course Detail

Course Name Course Code Season Lecture Hours Application Hours Lab Hours Credit ECTS
Managerial accounting in tourism establishments TKİŞ104 2. Semester 1 0 0 3 6
Pre-requisite Course(s)
Course Language English
Course Type Compulsory Departmental Courses
Course Level Associate (Short Cycle)
Mode of Delivery Distance
Learning and Teaching Strategies Lecture, Demonstration, Discussion, Question and Answer.
Course Coordinator
Course Lecturer(s)
Course Assistants
Course Objectives The course aims to develop the student’s understanding and skills development related to the accounting techniques and theories.
Course Learning Outcomes The students who succeeded in this course;
  • To enable the students to develop knowledge of financial information
  • To relate this financial information to other aspects of the organization
Course Content Introduction to Managerial Accounting, Balance Sheet, The Income Statement, The Statement of Cash Flow, Ratio Analysis, Basic Cost Concepts and CVP Analysis, Cost Approaches to Pricing, Forecasting Methods, Operations Budgeting, Cash Management, Capital Budgeting

Weekly Subjects and Releated Preparation Studies

Week Subjects Preparation
1 Introduction to Managerial Accounting Chapter 1
2 Financial Reports, Balance Sheet, Income Statement Chapter 2
3 Cash Flow Statement Chapter 3
4 Financial Analysis Techniques Chapter 4
5 The Master Budget Chapter 5
6 Room Price, Menu Price Chapter 6
7 Mid-term Exam Midterm Exam
8 Cost-Volume-Profit Analysis Chapter 7
9 Financial Planning Chapter 8
10 Capital Budgeting Chapter 9
11 Food and Beverage Management Chapter 10
12 Food and Beverage Cost Control Chapter 11
13 Labor Cost Control Chapter 12
14 Case Study Case Study
15 Case Study Case Study
16 Final Exam Final Exam


Course Book 1. Accounting Practices in Acommodation Textbook of Atılım University
Other Sources 2. Otel İşletmeleri Muhasebesi, Gazi Kitapevi,2009 Ankara

Evaluation System

Requirements Number Percentage of Grade
Attendance/Participation 1 5
Laboratory - -
Application - -
Field Work - -
Special Course Internship - -
Quizzes/Studio Critics 1 10
Homework Assignments - -
Presentation - -
Project - -
Report - -
Seminar - -
Midterms Exams/Midterms Jury - -
Final Exam/Final Jury 1 65
Toplam 3 80
Percentage of Semester Work 35
Percentage of Final Work 65
Total 100

Course Category

Core Courses X
Major Area Courses
Supportive Courses
Media and Managment Skills Courses
Transferable Skill Courses

The Relation Between Course Learning Competencies and Program Qualifications

# Program Qualifications / Competencies Level of Contribution
1 2 3 4 5
1 The skills of understanding, explaining, and using the fundamental concepts of tourism and accommodation management X
2 Analyzing and designing management techniques and practices in tourism and accommodations X
3 Understanding the planning, organizing, executing, coordinating and control functions of tourism and accommodation management, along with explanation and implementation of them. X
4 Understanding the strategic, tactical and operational dimensions of the tourism and accommodation management. X
5 Ability to use the modern techniques and technological devices of tourism industry. X
6 Improving the ability to effectively implement the knowledge and skills in alternative tourism areas. X
7 Concentrating practice along with theoretical frame of tourism management. X
8 Developing the skills of communication. X
9 Understanding the trends in the tourism industry. X
10 Having the quality consciousness in the tourism industry. X
11 Adopting work ethic and social responsibility in the tourism industry X

ECTS/Workload Table

Activities Number Duration (Hours) Total Workload
Course Hours (Including Exam Week: 16 x Total Hours)
Special Course Internship
Field Work
Study Hours Out of Class 15 10 150
Presentation/Seminar Prepration
Homework Assignments
Quizzes/Studio Critics
Prepration of Midterm Exams/Midterm Jury
Prepration of Final Exams/Final Jury
Total Workload 150