ICTM210

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CourseSyllabus

1. ProgramofStudy B.B.A.(TourismandHospitalityManagement)Faculty/Institute/College MahidolUniversityInternationalCollege

2. CourseCode ICTM210CourseTitle AccountingforTravelIndustry

3. NumberofCredits 4(408)(LectureLabSelfstudy)4. Prerequisite(s) ICTM2005. TypeofCourse RequiredCourse6. Session Trimester1,2,3/Everyacademicyear7. CourseConditions Maximumnumberofstudentsis30

8. CourseDescriptionThebasicsofaccounting;specialrequirementsofaccountingwithintheTourismIndustry;

coverageofthebalancesheet,incomestatement,cashflowstatement,journalentries,and

yearendclosingofaccounts.

9. CourseObjectivesAftersuccessfulcompletionofthiscourse,studentswillbeableto

9.1Processfinancial informationof thehospitality industryandreporting information todecisionmakers.

9.2Know the concept and procedures to lay the foundation of understanding theprocessing of hospitality financial data and its flow in the accounting cycle for the

ultimateproductionoffinancialstatements.

9.3Understandthefivemajoraccountingclassificationsimpactonbusinesstransactions9.4Understandcommonhospitalityterminology/jargonused.9.5Understandtheimportanceofinternalcontrol,fraudandembezzlement.

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10.CourseOutlineHours

Week Topics Lecture Lab Self

Study

Instructor

1

Accounting

Theory

and

Practice

BusinessOrganization 4

8

2

TheRoleofAccounting

TheOrganizationofaHotel Accounting

Dept.

4 8

3 Assets,LiabilityandEquityA/Cs 4 8

4

TheUniformSystemofAccounts,chartof

accounts

EffectofBusinessTransaction

4 8

5 DebitsandCredits 4 8

6

JournalEntries

&

General

Ledgers

4

87 NightAudit 4 8

8AccountsPayable

Payroll

4 8

9ClosingtheFinancialPeriod,Prepaid,

Accruals&OtherEntries

4 8

10 Closing,continue&CreditCard,Cityledger 4 8

11DepartmentalStatements,IncomeStatement,

BalanceSheet&Statistics&Review

4 8

Total 44 0 88

Chotiyaputta,

V.

FinalExamination

NB. Thecourseissubjecttochangewithoutpriornoticetofitthechangingtourismcircumstances.

11.TeachingMethod(s)11.1 Lectures11.2 Assignment

12.TeachingMedia12.1. LCDoverheadprojector12.2. PowerPoint12.3. Multimediaresources12.4. Handouts12.5. Textbooks

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13.MeasurementandevaluationofstudentachievementStudentachievementismeasuredandevaluatedby

12.1. theabilityindefiningandapplyingfinancialaccountingterms12.2. theabilityinexplainingandapplyingthebasicfinancialaccountingconceptsand

principles

12.3. theabilityinanalyzing,recording,andreportingtransactionsforserviceandmerchandisingbusinesses

12.4. theabilityinpreparingthebasicfinancialstatementset;abalancesheet,anincomestatement,aretainedearningsstatementandacashflowstatement

12.5. theabilityindoingproperaccountingforinventories12.6. theabilityindoingproperaccountingforaccountsreceivable12.7. theabilityindoingproperaccountingforplantassets,naturalresourcesand

intangibleassets

12.8. theabilityindoingproperaccountingforshareholdersequity.Studentsachievementwillbegradedaccordingtothefacultyanduniversitystandard

usingthesymbols:A,B+,B,C+,C,D+,D,andF.

Studentsmusthaveattendedatleast80%ofthetotalclasshoursofthiscourse.

Ratioofmark

1. MidtermExamination 40%2. FinalExamination 40%3. Quizzes 20%

Total 100%

CourseEvaluation

14.1. Studentsachievementasindicatedinnumber13above.14.2. Studentssatisfactiontowardsteachingandlearningofthecourseusing

questionnaires.

14.Reference(s)Cote,R.(1998).UnderstandingHospitalityAccountingI.(4thed.).USA:EducationalInstoftheAmerHotel.

GrayW.(1996). HospitalityAccounting.USA:PrenticeHall.

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15.Instructor(s)Ms.VeerisaChotiyaputta

ParttimeLecturer

TravelIndustryManagementDivision

MahidolUniversityInterntaionalCollege

Email [email protected]

17.CourseCoordinator

Ms.VeenaTavornloha

ManagingSecretary

TravelIndustryManagementDivision

MahidolUniversityInterntaionalCollege

Tel. +66(0)24414090ext.1511

Fax +66(0)24419745

Email [email protected]
mailto:[email protected]:[email protected]:[email protected]:[email protected]

ICTM210

Documents

Transcript of ICTM210