We provide you with the unique opportunity to study tourism and management's academic and practical aspects and gain first-hand industry experience. It covers all the integral features and concepts of the tourism and travel sector, including visitor attractions, hotels, leisure centers, theatres, events, business tourism, music venues, and travel.
We provide you with the unique opportunity to study tourism and management's academic and practical aspects and gain first-hand industry experience. It covers all the integral features and concepts of the tourism and travel sector, including visitor attractions, hotels, leisure centers, theatres, events, business tourism, music venues, and travel.
This is the 4th lesson of the Compelete Course - Introduction to Financial Accounting. The key learning outcomes are:
Understand the accounting equation and extended accounting equation
Identify the three fundamental types of accounts and relationships:
* Assets
* Liabilities
* Equity
Understand current and non-current assets and liabilities
Define and calculate capital employed
The Course is a comprehensive learning module that provides students with a structured introduction to the fundamental principles and concepts of financial accounting. It consists of 20 lessons, covering most of the essential topics in Financial Accounting such as financial statements, bookkeeping, accounting principles, and financial decision-making. Through interactive learning methods, coupled with thorough online and offline resources, worksheets, and recommended assessments, students will develop the skills to analyze financial data, prepare reports, and apply accounting techniques in real-world business scenarios.
By the end of this course, students will be able to:
Understand core accounting principles and their real-world applications.
Distinguish between financial and management accounting.
Prepare and interpret financial statements.
Apply key accounting techniques to analyze financial performance.
Work with numerical data using spreadsheets and accounting software.
Engage in collaborative financial analysis projects.
The lesson plan are structured following this sequenced:
Part I. Introduction & Foundations (Lessons 1-7)
Module Overview and Learning Goals
Accounting concepts and Business Types
Accounting cycle, Double-Entry Bookkeeping
Accounting Equation and The Three Types of Accounts
Posting Journals to Ledgers
Extracting Ledgers to Trial Balance
Adjustment and Adjusted Trial Balance
Part III. Financial Statements (Lessons 8-11)
8. Accounting Principles and Ethics
9. Trial Balance to Financial Statements, Income Statement
10. Balance Sheet
11. Cash and Cash Flow Statement
Part VI. Asset Valuation & Adjustments (Lessons 12-14)
12. Current and Noncurrent Assets and Liabilities
13. Depreciation
14. Inventory
Part V. Financial Report and Analysis (Lessons 15-18)
15. Financial Report and Analysis
16. Ratio Analysis and Interpretation
17. Ratio Analysis Example 1
18. Ratio Analysis Example 2
Part IV. Advanced Topics - Equity Finance & Stock Market (Lessons 19-20)
19. Corporate Equity and Stock Market Basic
20. Partnership Accounting
This course is designed for students who are new to or unfamiliar with accounting and finance, as well as those interested in gaining foundational knowledge of the subject. It equips learners with the essential skills needed for further study or professional application.
All the best with your study.
Welcome to the 5th Lesson of the course - Journal, Ledger and Posting
The key learning outcomes are:
What a journal is and its role in accounting.
Explain the concept of posting and its importance
Identify different types of ledgers
Demonstrate how to post journal entries to the ledger.
The Course is a comprehensive learning module that provides students with a structured introduction to the fundamental principles and concepts of financial accounting. It consists of 20 lessons, covering most of the essential topics in Financial Accounting such as financial statements, bookkeeping, accounting principles, and financial decision-making. Through interactive learning methods, coupled with thorough online and offline resources, worksheets, and recommended assessments, students will develop the skills to analyze financial data, prepare reports, and apply accounting techniques in real-world business scenarios.
By the end of this course, students will be able to:
Understand core accounting principles and their real-world applications.
Distinguish between financial and management accounting.
Prepare and interpret financial statements.
Apply key accounting techniques to analyze financial performance.
Work with numerical data using spreadsheets and accounting software.
Engage in collaborative financial analysis projects.
The lesson plan are structured following this sequenced:
Part I. Introduction & Foundations (Lessons 1-7)
Module Overview and Learning Goals
Accounting concepts and Business Types
Accounting cycle, Double-Entry Bookkeeping
Accounting Equation and The Three Types of Accounts
Journal, Ledger and Posting
Extracting Ledgers to Trial Balance
Adjustment and Adjusted Trial Balance
Part III. Financial Statements (Lessons 8-11)
8. Accounting Principles and Ethics
9. Trial Balance to Financial Statements, Income Statement
10. Balance Sheet
11. Cash and Cash Flow Statement
Part VI. Asset Valuation & Adjustments (Lessons 12-14)
12. Current and Noncurrent Assets and Liabilities
13. Depreciation
14. Inventory
Part V. Financial Report and Analysis (Lessons 15-18)
15. Financial Report and Analysis
16. Ratio Analysis and Interpretation
17. Ratio Analysis Example 1
18. Ratio Analysis Example 2
Part IV. Advanced Topics - Equity Finance & Stock Market (Lessons 19-20)
19. Corporate Equity and Stock Market Basic
20. Partnership Accounting
This course is designed for students who are new to or unfamiliar with accounting and finance, as well as those interested in gaining foundational knowledge of the subject. It equips learners with the essential skills needed for further study or professional application.
All the best with your study.
Welcome to the 6th Lesson of the course - Extracting Ledger to Trial Balance
The key learning outcomes are:
Define what a trial balance is.
Explain the purpose and importance of a trial balance in accounting.
Identify the position of the trial balance within the accounting cycle.
Describe the relationship between the journal, ledger, trial balance, and financial statements.
Prepare a trial balance using information from ledger accounts.
Recognize common types of errors found in a trial balance.
Apply methods to identify and correct trial balance errors.
The Course is a comprehensive learning module that provides students with a structured introduction to the fundamental principles and concepts of financial accounting. It consists of 20 lessons, covering most of the essential topics in Financial Accounting such as financial statements, bookkeeping, accounting principles, and financial decision-making. Through interactive learning methods, coupled with thorough online and offline resources, worksheets, and recommended assessments, students will develop the skills to analyze financial data, prepare reports, and apply accounting techniques in real-world business scenarios.
By the end of this course, students will be able to:
Understand core accounting principles and their real-world applications.
Distinguish between financial and management accounting.
Prepare and interpret financial statements.
Apply key accounting techniques to analyze financial performance.
Work with numerical data using spreadsheets and accounting software.
Engage in collaborative financial analysis projects.
The lesson plan are structured following this sequenced:
Part I. Introduction & Foundations (Lessons 1-7)
Module Overview and Learning Goals
Accounting concepts and Business Types
Accounting cycle, Double-Entry Bookkeeping
Accounting Equation and The Three Types of Accounts
Journal, Ledger and Posting
Extracting Ledgers to Trial Balance
Adjustment and Adjusted Trial Balance
Part III. Financial Statements (Lessons 8-11)
8. Accounting Principles and Ethics
9. Trial Balance to Financial Statements, Income Statement
10. Balance Sheet
11. Cash and Cash Flow Statement
Part VI. Asset Valuation & Adjustments (Lessons 12-14)
12. Current and Noncurrent Assets and Liabilities
13. Depreciation
14. Inventory
Part V. Financial Report and Analysis (Lessons 15-18)
15. Financial Report and Analysis
16. Ratio Analysis and Interpretation
17. Ratio Analysis Example 1
18. Ratio Analysis Example 2
Part IV. Advanced Topics - Equity Finance & Stock Market (Lessons 19-20)
19. Corporate Equity and Stock Market Basic
20. Partnership Accounting
This course is designed for students who are new to or unfamiliar with accounting and finance, as well as those interested in gaining foundational knowledge of the subject. It equips learners with the essential skills needed for further study or professional application.
All the best with your study.
This pack is designed to support the Financial Management module and includes a comprehensive set of assessment materials focused on key topics in financial risk and management principles.
Contents include:
Three formative tests to reinforce learning and allow for practice and self-assessment throughout the course.
One mid-term exam and one end-term exam, both structured to reflect typical assessment formats.
Model answers and marking schemes for all tests and exams to aid in revision and provide clear guidance on expected responses.
The materials cover essential areas such as risk assessment, capital budgeting, financial planning, and key principles underpinning corporate finance, ensuring thorough preparation for academic success.
Welcome to this exciting and globally relevant module on **Sustainable Tourism: Case Studies and Management Theories and Practices. **
Whether you’re passionate about protecting fragile ecosystems, preserving cultural heritage, or rethinking how tourism can benefit both hosts and guests, this course will provide you with the tools, case insights, and critical frameworks to help shape a more responsible tourism future.
In a world where tourism brings both opportunities and challenges, understanding sustainability is more vital than ever. This module explores the economic, environmental, and socio-cultural dimensions of tourism and equips you with strategies to analyze and manage tourism in ways that are inclusive, ethical, and resilient.
Through global case studies, interactive lessons, data analysis, and practical planning tasks, you will not only understand key concepts but also develop skills for real-world problem-solving. From the rice terraces of Japan to the bustling canals of Venice, from rural communities in Northern Thailand to the coral reefs of the Maldives, we will explore how destinations are navigating the complex terrain of sustainable tourism development.
Course Content Package
The full pack of information and materials provided in this module includes:
Module Overview – Introduction, aims, and structure
Learning Outcomes – Key goals for your development
Lesson Plan, PPT Slides, and Supporting Videos
Case Study Materials and Accompanying Presentations
Lesson Worksheets, Activities, and Application Exercises
Assessment Strategy and Sample Materials – Including revision notes, presentation guidance, and exam papers
Suggested Readings and Resource Lists – Core texts, academic articles, and policy documents
This module aims to:
• Understand key principles and dimensions of sustainable tourism (economic, environmental, and socio-cultural).
• Evaluate tourism development strategies at global, national, and community levels using real-world case studies.
• Apply tourism planning and management models to sustainability challenges.
• Foster critical thinking and communication skills through evidence-based research and case analysis.
• Equip you to contribute meaningfully to sustainable development in tourism-related sectors.
Learning Outcomes
By the end of this module, you will be able to:
Define and critically examine the concept of sustainable tourism.
Identify and assess the environmental, socio-cultural, and economic impacts of tourism.
Apply theoretical models (e.g., TALC, LAC, GSTC) to evaluate tourism strategies and initiatives.
Design and propose sustainable tourism interventions based on global best practices.
Communicate tourism solutions effectively through written, visual, and verbal formats.
Expanded Topics and Thematic Content
This module can be taught and studied on a weekly basis, or at learners own pace. It evolves through thematic blocks and flexible discussions progressively. Topics include:
Key Themes & Theories
• Definitions, principles, and evolution of sustainable tourism
• Models: Butler’s TALC, Doxey’s Irridex, Limits of Acceptable Change (LAC), GSTC indicators
• Carrying capacity, destination governance, and impact management
• Circular economy and sustainable business models
Sustainable Management and Case Study Exploration
This module adopts a comparative case-based approach to explore how sustainable tourism is planned, governed, and implemented across different types of destinations. From fragile ecosystems to bustling urban centers, each case highlights distinct challenges, management strategies, and innovative practices rooted in real-world complexities.
Themes such as mass tourism management, cruise tourism regulation, national park stewardship, blue economy and marine governance (blue management), poverty alleviation, and community empowerment will be interwoven throughout.
These components are suggested and currently included in this module, designed to support your learning and engagement. Additional materials, updates, and supplementary resources may be added as the course progresses to reflect emerging issues, guest sessions, and class interests.
Mountain & Remote Destinations
• Bhutan: High-Value, Low-Volume Tourism strategy as a model of controlled growth and cultural integrity.
• Antarctica: Regulation through the International Association of Antarctica Tour Operators (IAATO); codes of conduct in fragile ecosystems.
• Himalayas (India/Nepal): Trekking, ecological zoning, and community tourism to balance conservation and livelihoods.
Urban & Cultural Destinations
• Venice, Italy: Management of cruise tourism, overtourism control strategies, and visitor taxes.
• Kyoto, Japan: Smart city tourism and digital visitor flow management.
• Kashgar, China: Questions of heritage authenticity, political tourism, and cultural commodification.
• Barcelona, Spain: Civil response to mass tourism and urban planning dilemmas.
• Beijing, Xian, Ancient City Protection and Responsible tourism
Coastal & Marine Destinations – Blue Tourism Management
• Maldives: Climate resilience, eco-resorts, and marine ecosystem adaptation (Blue Economy model).
• Galápagos Islands: Conservation zoning, carrying capacity limits, and ecotourism controls.
• Thailand (Phi Phi Islands): Temporary closures and coral restoration as marine rehabilitation efforts.
• Caribbean (Jamaica, Dominican Republic): Cruise port planning, beach erosion management, and local participation.
Agricultural & Rural Tourism – Community & Poverty-Linked Strategies
• Kunisaki, Japan: Integration of cultural heritage, agriculture, and GIAHS sustainability models.
• India (Kerala): Backwater tourism and spice route revitalization as models of community-based ecotourism.
• Italy (Tuscany): Wine and agritourism linked to heritage preservation and local value chains.
• Northern Thailand: Hill-tribe CBT (Community-Based Tourism) as a mechanism for poverty alleviation and cultural exchange.
• Pro-poor Tourism in China Sichuan, Tibet, and Xinjiang, etc.
Wildlife & Nature-Based Destinations – National Park & Protected Area Management
• Maasai Mara, Kenya: Revenue-sharing schemes and co-management of wildlife tourism with local communities.
• Yellowstone, USA: Visitor management systems and conflict mitigation between tourists and predators.
• Borneo (Malaysia): Orangutan habitat conservation, forest corridors, and ecotourism enterprise partnerships.
• Costa Rica: National Park zoning and biodiversity corridors funded by eco-tourism revenue.
Tourism Data, Indicators & Policy Planning
• Northern Ireland: Development of sustainability indicators and tourism dashboards for policy planning.
• China & ASEAN: Smart tourism ecosystems and regional data platforms to optimize sustainability.
• EU Region: Adoption of GSTC, ETIS, and carbon footprinting models.
Integrated Themes Across Cases:
• Mass Tourism Management: (Benidorm, Venice, Barcelona)
• Cruise Tourism: (Venice, Caribbean, Alaska)
• Blue Management: (Galápagos, Maldives, Thailand, Caribbean)
• National Park & Protected Area Governance: (Yellowstone, Borneo, Costa Rica)
• Community-Based Tourism & Poverty Alleviation: (Kenya, Kerala, Northern Thailand, Peru)
• Smart & Digital Planning: (Kyoto, China, ASEAN)
• Sustainability Metrics and Planning Tools: (GSTC, UNWTO, LAC, TALC, DMO policies)
This diverse and interdisciplinary case library allows students to compare destinations not only by geography, but also by function, ecosystem, management complexity, and stakeholder dynamics. Students will develop the ability to diagnose tourism sustainability challenges, apply theory in context, and make policy or managerial recommendations that align with long-term sustainability goals.
Teaching Methods and Activities
This course combines:
• Lectures with real-life case analysis
• Workshops and scenario-based problem solving
• Exercises and Role plays (e.g., Cruise Policy Simulation, CBT Stakeholder Roundtables)
• Videos and Data labs (e.g., tourism dashboards, UNWTO indices)
• Group projects and critical reflections
Assessment Overview
The suggested assessments incoroproet three elements:
Coursework: Individual Case Study, in the form of Report. 40% of total score. Students should analyze a selected sustainable tourism initiative using a sustainability model
Presentation: Group Project, 20% of total socre. Stuents design and present a sustainable tourism strategy or destination development plan
Final Exam: In a form of Written Test of 2 hours, 40% of total score. It is a mix of short answers, essays, and applied case analysis questions
Key Readings and Resources
• Weaver, D. (2020). Sustainable Tourism: Theory and Practice (Core Text)
• Sharpley, R. (2009). Tourism Development and the Environment
• UNWTO (2022). Measuring Sustainable Tourism
• IAATO (2023). Visitor Guidelines for Antarctica
• GSTC Guidelines and Certification Materials
We hope you’ll find this module both intellectually enriching and practically inspiring. Sustainable tourism is not just a theory—it’s a path toward more responsible, inclusive, and balanced futures. Your participation, curiosity, and critical engagement will be key to making the most of this journey.
Wishing you all the best for your studies and a successful, enjoyable term ahead!
