The ability to compose, form and operate tourist documentation in the formation and implementation of tourism product; to know the organizational basis of accounting of tourism enterprises, the nature and classification of costs of tourism enterprises; to be able to reflect the business activities of tourism enterprises in accounting and financial reporting.

Economics of tourism industry.
Planning of activity of tourism industry, Organization of business activities in tourism.

Accounting, its essence and fundamentals of the organization. Accounting of assets and liabilities. Accounting for cash and settlement operations. Accounting for fixed assets. Accounting for reserves. Accounting of equity. Accounting of wages. Accounting of production costs of the tourist product. Accounting of revenues from the sale of travel services.

1. Балченко З.А. Бухгалтерський облік в туризмі і готелях України: навч. посіб. – Київ: КУТЕП, 2011. – 232 с.
2. Лень В.С. Бухгалтерский облік у галузях економіки: навч. посібник / В.С. Лень, В.В. Гливенко – К. : Знання, 2005. – 491 с.
3. Клим Н.М. Бухгалтерський облік: Навч. посібник / Н.М. Клим. – Львів: Ліга-Прес, 2014. – 480 с.

The current control (40%) - practical training, oral interviews and test;
- The final control (60%) - credit.