REVENUE MANAGEMENT

HMAN515

Course Code: HMAN515
Semester: First Term (Fall)
Theory+Practice: 2 + 0
ECTS: 2

Course Type

Compulsory Course

Course Level

Master's Degree With Thesis

Year of Study

Semester

First Term (Fall)

ECTS

Name of Lecturer(s)

Learning Outcomes

At the end of this course, the students;

At the end of the course, students will be able to explain the conceptual frameworks of the Accounting System and the International accounting system
At the end of the course, students will be able to explain the innovations brought by the International Financial Reporting Standards in the preparation and presentation of financial reports.
At the end of the course, students will be able to discuss financial statements prepared according to International financial reporting standards.
At the end of the course, students can discuss about the articles on standards

Mode of Delivery

Face to face

Prerequisites

Recommended Optional Programme Components

Course Description

Accounting standards create a set of rules by determining which transactions and events can be recorded, classified, and reported, and examine these specifically for the hotels.

Course Contents

WEEK	TOPICS
1^st Week	OVERVIEW OF ACCOUNTING STANDARDS
2^nd Week	CONCEPTUAL FRAMEWORK, PRESENTATION OF FINANCIAL STATEMENTS IAS 1,
3^rd Week	CRITERIA OF VALUATION
4^th Week	ESTABLISHING THE CASH FLOW STATEMENT
5^th Week	IAS 2 STOCKS
6^th Week	IFRS 15 REVENUE FROM THE CUSTOMERS AND IFRS 16 LEASING
7^th Week	TANGIBLE ASSETS, INTANGIBLE ASSETS INVESTMENT PROPERTY STANDARDS
8^th Week	MIDTERM EXAM
9^th Week	CONSOLIDATED STATEMENTS STANDARD, ACCOUNTING STANDARD OF AFFILIATES, JOINT VENTURES
10^th Week	INCOME TAX STANDARD, COMPANY MERGER
11^th Week	BORROWING COSTS, EXCHANGE DIFFERENCES, GOVERNMENT INCENTIVES
12^th Week	OTHER STANDARDS
13^th Week	FIRST APPLICATION OF IFRS AND CONVERSION OPERATIONS
14^th Week	OVERVIEW OF ACCOUNTING STANDARDS
15^th Week
16^th Week

Recommended or Required Reading

Gazi Kitabevi Konaklama İşletmelerinde Muhasebe Uygulamaları-Ertuğrul Çetiner 2002

Planned Learning Activities and Teaching Methods

Lecture
Discussion
Case Study
Project
Presentation

Assessment Methods and Criteria

ECTS Allocated Based on Student Workload

Activities	Quantity	Duration (Hour)	Total Workload (Hour)
Midterm exam
Preparation for Quiz
Individual or group work	1	8	8
Preparation for Final exam	1	10	10
Course hours	14	3	42
Preparation for Midterm exam
Laboratory (including preparation)
Final exam
Homework
Term Project Research
Weekly Articles and Resource Research
Total Work Load			60
Total Work Load / 30 (h)			2
ECTS Credit of the Course			2

Language of Instruction

English

Work Placement(s)

Programme Qualifications / Learning Outcomes

	LO1	LO2	LO3	LO4
K1
K2
K3
K4
K5	X	X
K6			X
K7
K8	X	X
K9
K10