PAÜ .:. Eğitim Öğretim Bilgi Sistemi

COURSE INFORMATION

Course Code	Course Title	L+P Hour	Semester	ECTS
ITSH 234	AGENCY ACCOUNTING	2 + 0	4th Semester	3

COURSE DESCRIPTION

Course Level	Associate's Degree
Course Type	Elective
Course Objective	It is aimed to gain the ability to carry out agency accounting transactions
Course Content	Definitons about accounting, journal entry, ledger entry, balance sheet, statemnet of income, accounting transactions of travel agency and tour operators, Tour cost, transfer cost
Prerequisites	No the prerequisite of lesson.
Corequisite	No the corequisite of lesson.
Mode of Delivery	Face to Face

COURSE LEARNING OUTCOMES

1	makes general accounting transactions
2	makes agency accounting transactions
3	calculates cost of travel agencies and tour operators

COURSE'S CONTRIBUTION TO PROGRAM

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION

Activities	Quantity	Duration (Hour)	Total Work Load (Hour)
Course Duration (14 weeks/theoric+practical)	14	2	28
Mid-terms	1	8	8
Final examination	1	12	12
Presentation	2	10	20
Presentation (Student)	1	10	10
Total Work Load ECTS Credit of the Course			78 3

COURSE DETAILS

Select Year

Course Details

Course Code	Course Title	L+P Hour	Course Code	Language Of Instruction	Course Semester
ITSH 234	AGENCY ACCOUNTING	2 + 0	1	Turkish	2019-2020 Spring

Course Coordinator	E-Mail	Phone Number	Course Location	Attendance
			TUR A0104	%60

Goals		It is aimed to gain the ability to carry out agency accounting transactions
Content		Definitons about accounting, journal entry, ledger entry, balance sheet, statemnet of income, accounting transactions of travel agency and tour operators, Tour cost, transfer cost

Topics

Weeks	Topics
1	- Preliminary information about Travel Businesses
2	- Travel Agent
3	- Tour operator
4	- Information about Accounting
5	- Documents and Books
6	- Of Accounts and Trial Balance
7	- balance
8	- Income Statement
9	- Travel Agents and Tour Operators Accounting processes
10	- Cashier's Checks and Bank operations
11	- Revenue and Expense Recognition
12	- Agent Accounting Operations
13	- Ticket Sales Services
14	- Tour Operators Activities

Materials

Materials are not specified.

Resources

Resources	Resources Language
- Seyahnat İşletmelerinde Muhasebe Uygulamaları-Prof.Dr.Ertuğrul Çetiner-Gazi Yayınevi-Ankara-2001	Türkçe
-Seyahat İşletmeleri Muhasebesi-Doç.Dr.Salim Şenel-Detay Yayınevi -Ankara-2012-	Türkçe

Course Assessment

Assesment Methods	Percentage (%)	Assesment Methods Title
Final Exam	60	Final Exam
Midterm Exam	40	Midterm Exam

L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes

Prospective Student