Projekt 158739-TEMPUS-1-2009-1-DE-JPHES

„E-Learning-Weiterbildungsnetzwerk im Tourismus (Belarus, Georgien und Ukraine ) – WeNeT“

E-Learning Training Courses Developed and Introduced in the Framework of the TEMPUS Project 158739-TEMPUS-1-2009-1-DE-JPHES WeNeT

Name of Higher Education Institution:Kutaisi University
Date of introduction of the module/course:
Internet address of the module/course
Guest Entrance:
User Name:
Password:

DESCRIPTION OF THE MODULE

TITLE OF THE MODULE / Code
Accounting for Tourism
Teacher(s) / Department
Coordinating: Asist. Professor Paata Kldiashvili
Others: / Economic
Study cycle / Level of the module / Type of the module
Form of delivery / Target Group / Duration / Langage(s)
e-learning / Small businesses in tourism sphere; Start-up businessmen, students / 10 Week / Georgian
Prerequisites
Prerequisites: / Co-requisites (if necessary):
Credits of the module / Total student workload / Contact hours / Individual work hours
3 / 75 / 10 / 65
Aim of the module (course unit): competences foreseeen by the study programme
The course “Accounting for Tourism” aims at providing listeners with the following skills:
· recording economic transactions in the process of economic activity of the enterprise by
preparing primary documents and their processing;
· classifying expenses according to the types of tourism services;
· calculating prime costs of tourism services;
· determining financial results of implemented economic activity;
· calculating fees and their payments within specified terms;
· using electronic system of accounting.
Learning outcomes of module (course unit) / Teaching/learning methods / Assessment methods
As a result of the study the course a listener will know the aim and tasks of accounting, a meaning of accounting terms, preparation and processing of the primary accounting document. / Problem-based learning / Quiz – 20 Point
After studing of the course a listener will can accounted the assets, liabilites, revenues and expenses of the firm. They also will can take part at the implementation of financial control and monitoring / Case study / Assignment for Course - 20 Point
explanatory method / Midterm test – 20 Point
Action-oriented teaching / Final exam – 40 Point
Themes / Contact work hours / Time and tasks for individual work
Consultations / Giving assignments / Assessment of assignments / Total contact work / Listening to lectures / seminars / Learning materials / Practiacl work (fulfilling assignments) / Midterm test and Final exam / Total individual work
Chapter I. The Essence of the Accounting
Financial and Managerial accounting; The Functions of the Accounting; The users of financial information / 0.25 / 0.25 / 0.25 / 0.75 / 1 / 2 / 1 / 4
Chapter II. Cash Flow Accounting
Cash accounting; Accounting for bank operations; Accounting for Foreign Currency Transactions / 0.25 / 0.25 / 0.25 / 0.75 / 1 / 4 / 3 / 8
Chapter III. Accounting for Short-term and Long-term Assets
Classification of fixed assets and inventory in tourism firms; Accounting for fixed tangible and intangible assets; Accounting for inventory control. Inventorization. / 0.5 / 0.5 / 0.5 / 1.5 / 1 / 4 / 4 / 9
Chapter IV. Accounting of Expenses
Classification of expenses; Accounting for direct material costs; Direct and Indirect costs; Labor costs and Overheads. / 0.25 / 0.25 / 0.25 / 0.75 / 1 / 2 / 2 / 5
Midterm test / 1 / 1 / 1 / 3
Chapter V. Specific Characteristics of Management Accounting for Tourism – Service Cost Calculation
Types of services and Cost centers; Identifying service-related expenses. / 0.25 / 0.25 / 0.25 / 0.75 / 1 / 2 / 2 / 5
Chapter VI. Revenue Accounting and Calculate Financial Performance
Classification of revenues: basic and other revenues. Estimate financial results (profit/loss). / 0.25 / 0.25 / 0.25 / 0.75 / 1 / 2 / 2 / 5
Chapter VII. Tax Accounting
Types of taxes; Calculation of taxes and their payment; Preparing tax reports / 0.33 / 0.33 / 0.33 / 1 / 1 / 2 / 2 / 5
Chapter VII. Financial Statements
A composition and strucrute of the financial statements; A rule of preparetion balance sheet; Profit/Loss and Cash Flow statements; Statement of Changes in Shareholder‘s Equity; Explanatory notes to the Financial Statements. / 0.25 / 0.25 / 0.25 / 0.75 / 1 / 2 / 2 / 5
Chapter IX. Using of computer system for accounting in tourism sector
Principles of electronic systems of accounting; Advantages of modern accounting systems; Accounting software used in Georgia: “ORIS Accounting” and “SuperFin”. / 1 / 1 / 1 / 3 / 1 / 4 / 4 / 9
Final exam / 2 / 3 / 2 / 7
Iš viso / 3.33 / 3.33 / 3.33 / 10 / 12 / 28 / 22 / 3 / 65
Assessment strategy / Weight in % / Deadlines / Assessment criteria
Quiz / 40 % / End of every second week / In total 4 quiz, each – 10 point. Quiz consists of five 2 - point questions. For every two theme will one quiz.
Midterm test / 20 % / End of fifth week / Midterm test includes items of 4 themes. Test consists 20 ome point questions.
Final exam / 40 % / End of tenth week / Final exam includes all themes of the course.
Final exam consists of: 20 Multiple choice questions (1 points each) and 4 tasks (5 point each). Total score is 40.
Author / Year of issue / Title / No of periodical or volume / Place of printing. Printing house or intrenet link
Compulsory literature
Paata Kldiashvili / “Accounting for Tourism” - Training Materials / www.wenet.unik.edu.ge/course/view.php?id=7
Additional literature
Khorava A. Kvatashidze N. Sreseli N. Gogrichiani Z. / 2008 / “Accounting” / Tbilisi
Meskhia I. Maglakelidze D. Vashakidze N. / 2010 / “Financial Accounting” / Tbilisi
I. Chiladze / 2008 / Managerial Accounting / Tbilisi

Note: The additional literature is available in the library of Kutaisi University

1