TOURISM AND HOTEL MANAGEMENT (ENGLISH) PROGRAMME COURSE DESCRIPTION
Name of the Course Unit	Code	Year	Semester	In-Class Hours (T+P)	Credit	ECTS Credit
COST ACCOUNTIN IN TOURISM ENTERPRISES	THM307	3	5	3+0	3.0	5.0

Objectives and Contents
Objectives of the Course Unit	To provide students with the necessary theory and body of knowledge to account and process on various costing systems for both manufacturing and service-oriented businesses. Additionally, the course intends to enable students to perform cost, volüme and profit analysis as well as flexible budget and variance analysis.
Contents of the Course Unit	This course will study cost control systems including a detailed analysis of cost accounts and reports, job order costing, process costing as well as alternative costing methods.
Contribution of the Course Intending to Provide the Professional Education	The course will review planning of profit, cost, sales, cost & profit analysis, profit performance and measurements as well as variance analysis.