The College of Tourism Belgrade
Belgrade, Bulevar Zorana Đinđića 152a
+381 11 2698 222

Undergraduate studies - Economics and Tourism

RTR2 Accounting in Tourism 6

Basic info




Tourism, Management in Tourism, Tour Operators & Tour Guiding, Hotel Management


Serbian and English

Course description

The main objective of this course is acquiring knowledge and introducing students with thorough principles and rules of accounting in tourism industry as a subsystem in the information system. Based on the acquired knowledge, students are enabled to use available information, which contributes to efficient work process in a tourism company. The main tasks of this course are introducing students with accounting as a series of previously systemized activities used not only for recording current business activities, but also for planning and managing business policies in production, trade and tourism companies (product range policy, pricing policy, procurement policy, selling policy, personnel policy, etc.), controlling, analyzing, and reporting. Moreover, along with the above mentioned objectives, the task of a lecturer is to introduce students to taxing policy, i.e. the VAT system in accounting, which has been used in our system since 2005.


  1. B. Sikanjić,: Računovodstvo, Visoka turistička škola, Beograd 2008
  2. Meigs/Meigs, Računovodstvo, Temelj poslovnog odlučivanja; Mate, Zagreb, 1999

Classes per week


Grading (max. points 100)

Pre-exam Requirements Points
Attendance 15
Preliminary Test 15
Seminar 10
Final Exam Points
Written 40
Oral 20