ACCOUNTING IN FOOD AND BEVERAGE OPERATIONS

Course Description

This course aims to integrate the special accounting requirements of the hospitality industry with generally accepted accounting principles. It defines basic principles and concepts as they relate to practical accounting problems, analyzes a business transaction into its debit and credit elements. With this course students complete the accounting cycle: journalize entries, post to general ledger, adjusting entries, and prepare financial statements. The course also interprets various accounting data and appropriately applies basic principles of accounting to the problems of operating a business in the hospitality industry. The students more focusing, hospitality accounting in action, recording process and adjusting an account.

ACCOUNTING IN FOOD AND BEVERAGE OPERATIONS

Evaluation Tools (Active Term)

No evaluation items have been defined.

Course outcomes

1. 01 To be able to explain the basic concepts of accounting and its importance for business
2. 02 To be able to sort and define the financial statements produced to help information users to make decisions.
3. 03 To be able to explain balance sheet and accounting process.
4. 04 To be able to apply food and beverage cost control methods.
5. 05 To be able to explain the operation of accounts in the current assets group and make accounting records.

Course Syllabus

Reference Books & Course Materials

1. 01 Öğretim Görevlisi tarafından temin edilecek metin ve örnek olaylar
2. 02 Jerry J. Weygandt, Donald E. Kieso, Paul D. Kimmel & Agnes L. DeFranco - Hospitality Finanacial Accounting (Çeviri)

Learning Outcomes

1. L01 To be able to explain the basic concepts of accounting and its importance for business SOLO 4
2. L02 To be able to sort the financial statements produced to help information users to make decisions SOLO 2
3. L03 To be able to define the financial statements produced to help users of information to make decisions. SOLO 2
4. L04 To be able to explain balance sheet equality and accounting process. SOLO 4
5. L05 To be able to explain the operation of the accounts in the current assets group of the balance sheet SOLO 4

Program Outcomes

1. P01 1. Students will be able to recognize the Turkish and global cuisine and techniques associated to these cuisines.
2. P02 2. Students will be able to contribute to the exploration and conservation of Turkish cuisine.
3. P03 3. Students will be able to globally promote the recognition of the rich Turkish cuisine.
4. P04 4. Students will be able to internalize health and safety protocols as the focus of their studies,
5. P05 5. Students will be able to compete at national and international scales.
6. P06 6. Students will be able to pursue the quality and high standards from raw material to the fork.
7. P07 7. Students will be able to organize and manage catering events.
8. P08 8. Students will be able to develop skills to make a team, take on responsibility as well as comply with organizational hierarchy.
9. P09 9. Students will be able to adopt and apply the essential principles of national and international cuisines.
10. P10 10. Students will be able to apply food and beverage cost control methods.
11. P11 11. Students will be able to develop skills to identify and solve the problems within professional practices.
12. P12 12. Students will be able to plan and maintain the professional processes.
13. P13 13. Students will be able to acquire and develop entrepreneurial ability.
14. P14 14. Students will be able to develop skills to recognize and practice social and ethical responsibilities.
15. P15 15. Students will be able to have knowledge of a foreign language at basic level.

Po-Lo Matrix