| Lesson Code | Course Name | Class | Credit | Lesson Time | Weekly Lesson Hours (Theoretical) | Weekly Lesson Hours (Practice) | Weekly Class Hours (Laboratory) |
|---|---|---|---|---|---|---|---|
| TBE 42109 | Accounting in tourism | төртінші курс | 5 | 150 | 1 | 2 |
In mastering the discipline is to teach students the basic principles and essence of accounting in the tourism industry and apply the methods learned in the practice of economic activities of organizations. The student has the skills of independent, methodically correct accounting in the organization of tourism; the formation of accounting records in the organization of tourism, the analysis of the compiled summary accounting records; the necessary knowledge when filling out accounting, tax and statistical reporting forms.
Group work, work in pairs, blitz questions, creative learning method, making financial decisions and analysis, problem learning method, brainstorming.
| 1 | LO 1- Understands the importance of knowledge in accounting in tourism, is able to make economically sound decisions, ensure the economic efficiency of organizations of the selected field of professional activity |
| 2 | LO2- Determines, analyzes, evaluates production and economic indicators of enterprises of the tourism industry |
| Haftalık Konu | Evaluation Method | |
|---|---|---|
| 1 | Tourism is a type of international trade activity | |
| 2 | Economy of tourist enterprises | |
| 3 | Economic aspects in the field of tourism business, the choice of accounting policies of enterprises | |
| 4 | Calculation of costs that make up the cost of a tourist product in tourism | |
| 5 | Accounting for the sale of tour products by tour operators | |
| 6 | Travel agency and Intermediary Services | |
| 7 | Accounting for foreign exchange transactions in tourism | |
| 8 | Accounting of income and formation of the financial result in tourist organizations | |
| 9 | Calculation of advertising costs | |
| 10 | The result of the financial final report of tourist enterprises |
| PÇ1 | PÇ2 | PÇ3 | PÇ4 | PÇ5 | PÇ6 | PÇ7 | PÇ8 | PÇ9 | PÇ10 |
|---|
| Textbook / Material / Recommended Resources | ||
|---|---|---|
| 1 | Turizmdegi buhgalterlik esep. Alibekova B.A., Tashtanova N.N. Economika. Almatu -2017j | |
| 2 | S.S.Kojabekov, S.E.Suleeva, A.K.Karimsakov. Turizm jane konak ui biznesindegi buhgalterlik esep. Oku kurali. Taraz. 2014 | |
| 3 | S.E.Suleeva, A.K.Karimsakov. buhgalterskii uchet v restorannom dele I gostinichnom biznese. Uchebnoe posobie. Taraz.2015 |