CANKIRI KARATEKIN UNIVERSITY Bologna Information System


  • Course Information
  • Course Title Code Semester Laboratory+Practice (Hour) Pool Type ECTS
    Accommodation Accounting CMU228 SPRING 2+0 E 2
    Learning Outcomes
    1- Understands the basic concepts of accommodation accounting.
    2- Comprehends the properties of accommodation accounting.
    3- Understands the organization of the accommodation companies and their relation with the accounting department.
    4-The front office understands the functions of the food and beverage departments.
    5-It implements the features of customer accounts, front office safes, safe transactions, room sales and controls.
    6- Understands food and beverage purchasing, slimming, storage, stock control methods and food and beverage cost control systems.
    Prerequisites -
    Language of Instruction Turkish
    Responsible Öğr. Gör. Eyyüp Karakaş
    Instructors -
    Assistants -
    Resources K1- Konaklama İşletmelerinde Muhasebe Uygulamaları, Murat AZALTUN - Ergün KAYA.
    Supplementary Book -
    Goals 1. To be able to recognize the basic concepts of accommodation accounting. 2. To be able to comprehend the properties of accommodation accounting. To be able to calculate the cost of services offered to customers. 3. To be able to apply the methods of determination and determination of income and expenses of various departments of accommodation enterprises separately. 4. After determining the finance and profit of the departments of accommodation enterprises, to be able to edit the financial statements of the enterprise.
    Content Classification of accommodation enterprises, organizational structure and accounting department. The effect of the properties of accommodation establishments on accounting practice. Accounting relations with other departments in hospitality businesses. Transactions that the accounting department is interested in accommodation businesses. Accounting of revenues and collections. Accounting for material expenses and payments. Accounting of labor costs. The availability of room and food price.
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