BILKENT UNIVERSITY
Department of Tourism & Hotel Services
(THS)
THS 225 Hospitality Industry Accounting
Course Syllabus
Summer 2007 - 2008
|
Week: |
Topics Discussed: |
|
WEEK 1 |
· Review of 52 150 Basic Accounting |
|
WEEK 2 |
· Hotel Revenue Accounting & Control - Chapter 1 |
|
WEEK 3 |
· VAT Applications (Industry Practice) · Journal Entry of Front Office Transactions · Journal Entry of Rebates, Food & Beverage Report…(Industry Practice) |
|
WEEK 4 |
· Daily General Cashier Report, Journal Entry of Cash Transactions · Explanation of Clearance Accounts, Deferred Income Account (Industry Practice) |
|
WEEK 5 |
· Hotel Expense Accounting and Financial Statements - Chapter 2 & 4 |
|
WEEK 6 |
· Hotel Departmental Statements - Chapter 5 · Hotel Income Statements - Chapter 10 |
|
WEEK 7 |
Midterm Examination |
|
WEEK 8 |
· Provisions for Replacement of Operating Equipment - Chapter 7 |
|
WEEK 9 |
· Intangible Assets - Chapter 8 |
|
WEEK 10 |
· Hotel Balance Sheet - Chapter 12 |
|
WEEK 11 |
· Income Statement & Balance Sheet Ratio Analysis - Chapter 11 & 13 |
|
WEEK 12 |
· Control Procedures of Operating Expenses - Chapter 9 |
|
WEEK 13 |
· Inventory Accounting - Chapter 9 |
|
WEEK 14 |
· Overall Review |
|
WEEK 15 |
Final Examination |