The factor effecting the pricing decisions of travel agencies and tour operators and accounting

IVABSTRACTIn the first chapter, after the necessary information is given about the position of the travelagencies in the tourism distribution system, their definitions, classifications and the differencebetween tour operators and travel agencies, their operation areas and the factors effectingthese operations are mentioned. Besides these, in this chapter, managerial and organizationalstructures of the travel agencies have also been explained. With the legal classification and theaudit of the travel agencies, this chapter of conceptual explanations is finalized.In the second chapter, after the accounting concepts and principles are explained briefly, theaccounting system of the travel agencies is examined by taking the documents and accountbooks which are peculiar to tourism industry, as the basis. Then the relationship between thecost formation process and pricing is focused on. The package tour concept which is themajor issue of this work, is examined before this theoretical chapter is finished with theaccount plan and VAT (Value Added Tax) applications of the tourism company which is usedfor the practicing example in this work.In the last chapter, a package tour practicing company?s level of accounting standardsapplication and the problems it faced, are examined by using the methods of observation andinterview.