Course Detail

Course Description Course Outline Course Contribution to Program Qualifications Assessment Methods ECTS-Workload Detail Informations of the Course Numerical Data

Course Description

Course	Code	Semester	T+P (Hour)	Credit	ECTS
ACCOUNTING in FOOD and BEVERAGE ESTABLISHMENTS	GMS3116591	Fall Semester	3+0	3	5

Course Program

Prerequisites Courses
Recommended Elective Courses

Language of Course	Turkish
Course Level	First Cycle (Bachelor's Degree)
Course Type	Required
Course Coordinator	Assist.Prof. Emine OLUM
Name of Lecturer(s)	Lect. Ozan Ekin SÖZAL
Assistant(s)
Aim	The aim of the course is to enable students to understand and apply the cost processes in food and beverage businesses in all aspects. In addition, students should be able to read and evaluate the financial statements / reports frequently used in food and beverage businesses and make calculations in these documents.
Course Content	This course contains; Revenue Management in Food and Beverage Businesses,Cost Control in Food and Beverage Businesses ,Food and Beverage Sales Forecasts ,Inventory Management in Food and Beverage Businesses ,Basic Concepts and Definitions I: Stock Goods, Stock Concept and Definition of Goods, Definitions of Stock Goods, Stock Goods Grouping, Concept and Definition of Sales Goods ,Basic Concepts and Definitions II: Cost Control Data Flow and Routine Transactions, Warehouse Concept, Warehouse Definitions, Income and Cost centers, Food and Beverage Production Control , Pricing in Food and Beverage Businesses ,Labor Cost Control in Food and Beverage Businesses , General Cost Control in Food and Beverage Businesses, Financial Analysis in Food and Beverage Businesses , Income Control in Food and Beverage Businesses , Cost Management Systems in Food and Beverage Businesses , Food and Beverage Cost Control Automation Systems .

Course Learning Outcomes	Teaching Methods	Assessment Methods
Students can explain all aspects of cost processes in food and beverage businesses.	9	C
Students can make sense of the cost calculations in food and beverage businesses.	9	C
They can read and interpret financial and financial statements/reports used in food and beverage businesses.	9	C
They can compare the calculations in the documents in food and beverage businesses.	9	C

Teaching Methods:	9: Lecture Method
Assessment Methods:	C: Multiple-Choice Exam

Course Outline

Order	Subjects	Preliminary Work
1	Revenue Management in Food and Beverage Businesses	Income research in businesses.
2	Cost Control in Food and Beverage Businesses
3	Food and Beverage Sales Forecasts	Sales and market research.
4	Inventory Management in Food and Beverage Businesses	Researching the word inventory.
5	Basic Concepts and Definitions I: Stock Goods, Stock Concept and Definition of Goods, Definitions of Stock Goods, Stock Goods Grouping, Concept and Definition of Sales Goods
6	Basic Concepts and Definitions II: Cost Control Data Flow and Routine Transactions, Warehouse Concept, Warehouse Definitions, Income and Cost centers
7	Food and Beverage Production Control	Production controls study.
8	Pricing in Food and Beverage Businesses	What is price research and how to do homework.
9	Labor Cost Control in Food and Beverage Businesses
10	General Cost Control in Food and Beverage Businesses
11	Financial Analysis in Food and Beverage Businesses	Examination of analysis samples.
12	Income Control in Food and Beverage Businesses
13	Cost Management Systems in Food and Beverage Businesses
14	Food and Beverage Cost Control Automation Systems	Automation research.

Resources

Lecturer's lecture notes and Cost Control in Food and Beverage Businesses Concepts, Applications and examples; Mehmet Sarıışık, Detay Publishing, 2017 ISBN: 978 605 2323168

Course Contribution to Program Qualifications

Course Contribution to Program Qualifications
No	Program Qualification	Contribution Level
No	Program Qualification	1	2	3	4	5
1	Recognizes educational resources and application equipments in the field of gastronomy.
2	Defines the working areas and responsibilities of the personnel in the business to which it is responsible, taking into account the occupational safety rules.	X
3	Understands the effects of the methods used by understanding the physical and chemical phenomena behind cooking over food.
4	Develops creative menus using new technologies and production methods
5	Develops personalized menus by using the basic theoretical knowledge required in the food and beverage industry.
6	Promotes the national culinary culture in a global context by feeling a sense of responsibility towards it.
7	Designs menus within the framework of professional ethics and health principles.	X
8	Considers cooking as a chemical reaction.
9	Provides solutions to problems encountered in professional life.
10	Makes ethical decisions both in the professional field and in a socio-cultural sense, and clearly states the consequences of the decisions made.
11	Demonstrates responsible behavior in line with sustainability principles by following the legal legislation in the food sector.
12	Manages the economic activities of a gastronomy-related business, such as marketing and cost analysis.					X
13	Recognizes international innovations in field and adapts the necessary innovations to his/her own business.
14	Embraces the importance of lifelong learning and evaluates professional developments by also utilizing scientific literature.					X

Assessment Methods

Contribution Level	Absolute Evaluation
Rate of Midterm Exam to Success		50
Rate of Final Exam to Success		50
Total		100

ECTS / Workload Table
Activities	Number of	Duration(Hour)	Total Workload(Hour)
Course Hours	14	3	42
Guided Problem Solving	0	0	0
Resolution of Homework Problems and Submission as a Report	1	2	2
Term Project	0	0	0
Presentation of Project / Seminar	0	0	0
Quiz	0	0	0
Midterm Exam	4	4	16
General Exam	3	5	15
Performance Task, Maintenance Plan	0	0	0
Total Workload(Hour)			75
*Dersin AKTS Kredisi = Toplam İş Yükü (Saat)/30=(75/30)**			3
ECTS of the course: 30 hours of work is counted as 1 ECTS credit.

Detail Informations of the Course