CAU360
English


GASTRONOMY AND CULINARY ARTS (TURKISH) PROGRAMME
COURSE DESCRIPTION
Name of the Course Unit Code Year Semester In-Class Hours (T+P) Credit ECTS Credit
ACCOUNTING FOR FOODSERVICE INDUSTRY GAS408 4 8 3+0 3.0 5.0


General Information
Language of Instruction Turkish
Level of the Course Unit Bachelor's Degree, TYYÇ: Level 6, EQF-LLL: Level 6, QF-EHEA: First Cycle
Type of the Course Compulsory
Mode of Delivery of the Course Unit Face-to-face
Work Placement(s) Requirement for the Course Unit Yes
Coordinator of the Course Unit Assoc. Prof. (Ph.D.) TUĞRUL GÜNAY
Instructor(s) of the Course Unit Assoc. Prof. (Ph.D.) TUĞRUL GÜNAY
Assistant(s) of the Course Unit

Prerequisites and/or co-requisities of the course unit
CATEGORY OF THE COURSE UNIT
Category of the Course Unit Degree of Contribution (%)
Fundamental Course in the field % 100
Course providing specialised skills to the main field -
Course providing supportive skills to the main field -
Course providing humanistic, communication and management skills -
Course providing transferable skills -

Objectives and Contents
Objectives of the Course Unit The aim of this course is to enable students to gain fundamental knowledge of accounting and financial processes and to develop their practical skills in applying this knowledge.
Contents of the Course Unit This course covers the basic concepts of accounting, accounting practices in hospitality businesses, and the preparation of financial statements. It aims to provide students with knowledge of accounting systems, accounts, recording procedures, and end-of-period processes, and to enable them to apply this knowledge effectively.
Contribution of the Course Intending to Provide the Professional Education This course contributes to students’ professional development by enhancing their ability to understand financial processes in food and beverage businesses, accurately record accounting transactions, and interpret financial statements. It also supports the development of analytical thinking and decision-making skills in financial contexts.

No
 Key Learning Outcomes of the Course Unit
On successful completion of this course unit, students/learners will or will be able to:
1 Students will be able to explain the fundamental principles of accounting and the structure of the accounting system.
2 Students will be able to apply accounting rules and the double-entry system to record financial transactions.
3 Students will be able to analyze financial data using accounts, journals, and ledgers.
4 Students will be able to prepare basic financial statements such as the balance sheet and trial balance.
5 Students will be able to evaluate accounting processes and interpret financial information for decision-making in food and beverage businesses.

Learning Activities & Teaching Methods of the Course Unit
Learning Activities & Teaching Methods of the Course Unit

Weekly Course Contents and Study Materials for Preliminary & Further Study
Week Topics (Subjects) Preparatory & Further Activities
1 Week 1: Introduction to accounting; students will define accounting and explain its basic concepts. No file found
2 Week 2: Balance sheet; students will describe the balance sheet and explain the basic accounting equation. No file found
3 Week 3: Account concept; students will identify and explain the structure and terminology of accounts. No file found
4 Week 4: Rules of accounts; students will apply the rules of account operations. No file found
5 Week 5: Accounting system; students will explain the structure and analyze the components of the accounting system. No file found
6 Week 6: Double-entry system; students will apply the double-entry recording system. No file found
7 Week 7: Opening balance sheet; students will prepare and organize accounting documents and initial financial data. No file found
8 Week 8: Midterm Exam No file found
9 Week 9: Journal entries; students will record transactions in the journal (general journal). No file found
10 Week 10: Ledger; students will post and organize accounts in the ledger. No file found
11 Week 11: Trial balance; students will prepare and evaluate a trial balance. No file found
12 Week 12: End-of-period inventory; students will analyze and apply inventory procedures and prepare the adjusted trial balance. No file found
13 Week 13: Closing balance sheet; students will prepare and interpret the end-of-period balance sheet. No file found
14 Final Exam No file found

SOURCE MATERIALS & RECOMMENDED READING
Sevilengül, O. (2013) Genel Muhasebe, Gazi Kitabevi, Ankara.

MATERIAL SHARING
Course Notes No file found
Presentations No file found
Homework No file found
Exam Questions & Solutions No file found
Useful Links No file found
Video and Visual Materials No file found
Other No file found
Announcements No file found

CONTRIBUTION OF THE COURSE UNIT TO THE PROGRAMME LEARNING OUTCOMES
KNOWLEDGE
Theoretical
No PROGRAMME LEARNING OUTCOMES LEVEL OF CONTRIBUTION*
0 1 2 3 4 5
1 Have knowledge on theories, facts, concepts and principals of the field X
2 Have knowledge on legal regulations, professional standards, ethical values, labour safety and occupational health, social insurance, etc. with regard to the field X
3 IHave essential knowledge on managing and organizing catering businesses. X
4 Know about the interaction between gastronomy, and culture and art. X
Factual
No PROGRAMME LEARNING OUTCOMES LEVEL OF CONTRIBUTION*
0 1 2 3 4 5
1 Know about the physical, chemical and microbiological characteristics of raw, additive and finished food substances X
2 Master the processes through selecting the raw materials required to prepare food and beverages, to selecting on/in what they will be served X
3 Know about the essential principals of domestic and world-wide cuisines X
SKILLS
Cognitive
No PROGRAMME LEARNING OUTCOMES LEVEL OF CONTRIBUTION*
0 1 2 3 4 5
1 Carries out, evaluates and improves service processes properly X
2 Shows strategic approach X
3 Analytical approach to problems and produce solutions X
Practical
No PROGRAMME LEARNING OUTCOMES LEVEL OF CONTRIBUTION*
0 1 2 3 4 5
1 Prepares all kinds of food and drink, designs new products X
2 Makes kitchen organization X
PERSONAL & OCCUPATIONAL COMPETENCES IN TERMS OF EACH OF THE FOLLOWING GROUPS
Autonomy & Responsibility
No PROGRAMME LEARNING OUTCOMES LEVEL OF CONTRIBUTION*
0 1 2 3 4 5
1 Work as a team member and lead the team X
2 Takes responsibility for transforming knowledge and skills into products X
Learning to Learn
No PROGRAMME LEARNING OUTCOMES LEVEL OF CONTRIBUTION*
0 1 2 3 4 5
1 Follow developments in the field X
2 Research and apply the most appropriate methods X
Communication & Social
No PROGRAMME LEARNING OUTCOMES LEVEL OF CONTRIBUTION*
0 1 2 3 4 5
1 Explain his / her opinions and suggestions in written or oral form X
2 Communicates well with colleagues and other individuals X
3 Acts in accordance with ethics and social values X
Occupational and/or Vocational
No PROGRAMME LEARNING OUTCOMES LEVEL OF CONTRIBUTION*
0 1 2 3 4 5
1 Be conscious about human rights, justice, cultural values, environment, occupational health and public health X
*Level of Contribution (0-5): Empty-Null (0), 1- Very Low, 2- Low, 3- Medium, 4- High, 5- Very High

No
 Key Learning Outcomes of the Course Unit
On successful completion of this course unit, students/learners will or will be able to: 		PROGRAMME LEARNING OUTCOMES
1 Students will be able to explain the fundamental principles of accounting and the structure of the accounting system.8 (2), 9 (4), 10 (5), 12 (1), 13 (3), 14 (4), 15 (3), 17 (3), 18 (3), 20 (5)
2 Students will be able to apply accounting rules and the double-entry system to record financial transactions.8 (2), 9 (4), 10 (5), 12 (1), 13 (3), 14 (4), 15 (3), 17 (3), 18 (3), 20 (5)
3 Students will be able to analyze financial data using accounts, journals, and ledgers.8 (2), 9 (4), 10 (5), 12 (1), 13 (3), 14 (4), 15 (3), 17 (3), 18 (3), 20 (5)
4 Students will be able to prepare basic financial statements such as the balance sheet and trial balance.8 (2), 9 (4), 10 (5), 12 (1), 13 (3), 14 (4), 15 (3), 17 (3), 18 (3), 20 (5)
5 Students will be able to evaluate accounting processes and interpret financial information for decision-making in food and beverage businesses.

Assessment
Assessment & Grading of In-Term Activities Number of
Activities		 Degree of Contribution (%)
Mid-Term Exam 1 % 20
Computer Based Presentation 0 -
Short Exam 1 % 20
Presentation of Report 0 -
Homework Assessment 1 % 10
Oral Exam 0 -
Presentation of Thesis 0 -
Presentation of Document 0 -
Expert Assessment 0 -
Board Exam 0 -
Practice Exam 0 -
Year-End Final Exam 1 % 50
Internship Exam 0 -
TOTAL 4 %100
Contribution of In-Term Assessments to Overall Grade 4 %50
Contribution of Final Exam to Overall Grade 1 %50
TOTAL 5 %100


WORKLOAD & ECTS CREDITS OF THE COURSE UNIT
Workload for Learning & Teaching Activities
Type of the Learning Activites Learning Activities
(# of week)		 Duration
(hours, h)		 Workload (h)
Lecture & In-Class Activities 14 3 42
Preliminary & Further Study 14 5 70
Land Surveying 0 0 0
Group Work 0 0 0
Laboratory 0 0 0
Reading 0 0 0
Assignment (Homework) 0 0 0
Project Work 0 0 0
Seminar 0 0 0
Internship 0 0 0
Technical Visit 0 0 0
Web Based Learning 0 0 0
Implementation/Application/Practice 0 0 0
Practice at a workplace 0 0 0
Occupational Activity 0 0 0
Social Activity 0 0 0
Thesis Work 0 0 0
Field Study 0 0 0
Report Writing 0 0 0
Total Workload for Learning & Teaching Activities - - 112
Workload for Assessment Activities
Type of the Assessment Activites # of Assessment Activities
 Duration
(hours, h)		 Workload (h)
Final Exam 1 1 1
Preparation for the Final Exam 1 8 8
Mid-Term Exam 1 1 1
Preparation for the Mid-Term Exam 1 2 2
Short Exam 1 1 1
Preparation for the Short Exam 1 1 1
Total Workload for Assessment Activities - - 14
Total Workload of the Course Unit - - 126
Workload (h) / 25.5 4.9
ECTS Credits allocated for the Course Unit 5.0

EBS : Kıbrıs Aydın Üniversitesi Eğitim Öğretim Bilgi Sistemi Kıbrıs Aydın Üniversitesi AKTS Bilgi Paketi AKTS Bilgi Paketi ECTS Information Package Avrupa Kredi Transfer Sistemi (AKTS/ECTS), Avrupa Yükseköğretim Alanı (Bologna Süreci) hedeflerini destekleyen iş yükü ve öğrenme çıktılarına dayalı öğrenci/öğrenme merkezli öğretme ve öğrenme yaklaşımı çerçevesinde yükseköğretimde uluslarası saydamlığı arttırmak ve öğrenci hareketliliği ile öğrencilerin yurtdışında gördükleri öğrenimleri kendi ülkelerinde tanınmasını kolaylaştırmak amacıyla Avrupa Komisyonu tarafından 1989 yılında Erasmus Programı (günümüzde Yaşam Boyu Öğrenme Programı) kapsamında geliştirilmiş ve Avrupa ülkeleri tarafından yaygın olarak kabul görmüş bir kredi sistemidir. AKTS, aynı zamanda, yükseköğretim kurumlarına, öğretim programları ve ders içeriklerinin iş yüküne bağlı olarak kolay anlaşılabilir bir yapıda tasarlanması, uygulanması, gözden geçirilmesi, iyileştirilmesi ve bu sayede yükseköğretim programlarının kalitesinin geliştirilmesine ve kalite güvencesine önemli katkı sağlayan bir sistematik yaklaşım sunmaktadır. ETIS : İstanbul Aydin University Education & Training System Cyprus Aydin University ECTS Information Package ECTS Information Package European Credit Transfer and Accumulation System (ECTS) which was introduced by the European Council in 1989, within the framework of Erasmus, now part of the Life Long Learning Programme, is a student-centered credit system based on the student workload required to achieve the objectives of a programme specified in terms of learning outcomes and competences to be acquired. The implementation of ECTS has, since its introduction, has been found wide acceptance in the higher education systems across the European Countries and become a credit system and an indispensable tool supporting major aims of the Bologna Process and, thus, of European Higher Education Area as it makes teaching and learning in higher education more transparent across Europe and facilitates the recognition of all studies. The system allows for the transfer of learning experiences between different institutions, greater student mobility and more flexible routes to gain degrees. It also offers a systematic approach to curriculum design as well as quality assessment and improvement and, thus, quality assurance.