Patient Counselling. Definition of patient counseling; steps involved in pati...
TSM 341: Financial Accounting and Management For Hospitality and Tourism
1. AN EXERCISE ON THE ROADMAP TO PUBLISHING
TSM 341: FINANCIAL ACCOUNTING AND
MANAGEMENT FOR HOSPITALITY AND TOURISM
ON THE OPEN EDUCATIONAL RESOURCES (OER)
PLATFORM
BY
INUA, OFE (PH.D)
AWOLALU, TOSIN (PH.D)
DURU, LILLIAN
2. • STEP 1: Determine which learning materials
are to be published open.
• TSM 341 was chosen as a first experiment to
gain experience with publishing open learning
material because:
The author is an expert in accounting;
The editor is a senior expert.
• These meet the minimum quality a learning
material should adhere to.
3. • STEP 2: Determine which open license will be
used.
We chose the Attribution – Noncommercial –
NoDerivs (CC BY – NC – ND) creative commons
because we would like the course material to
be distributed and used in its original form as
long as permission is granted from the author
and the course material is not used for money
making in any form.
4. • STEP 3: Rework the learning material
• We have adapted (collapsed) the 15 units course material
into 5 self-contained (mutually exclusive)units
• Unit 1: Introduction to financial accounting for hospitality
and tourism
• Unit 2: Basic accounting concepts for hospitality and
tourism
• Unit 3: Accounting cycle for hospitality and tourism (units
3-8)
• Unit 4: Accounts of partnerships and companies for
hospitality and tourism (units 9-11)
• Unit 5: Introduction to cost and management accounting
for hospitality and tourism (units 12-15)
5. • The material could also be used wholly.
• The website references will be hyperlinked so
that students will have direct access to read
more from the source.
6. • The instructions for the learner (teacher) include:
• When: the course code 341 implies that it is an undergraduate
course and at 300L
• Who: material has been developed for undergraduate students of
Tourism and hospitality management
• Vision: the course aims to give an understanding of techniques of
managing financial resources in Tourism and other forms of
hospitality business
• Topics: we will ensure that the topics are well defined and
explained with the use of relevant terminologies.
• Learning activities: this course is expected to be on an individual
learning basis. The section How to get the most from this course
from the course guide of this present material teaches the student
how to get acquainted with the course material and explains the
various sections in each unit of the course material.
7. • Role of the teacher: for this course material, the
teacher has no role to play because it is a self-directed
learning system.
• Time: it is a 2 unit course and is allocated 15
weeks
• Assessment: the Tutor Marked Assignment
(TMA) will carry 30 marks while the final
examination will carry 70 marks. The students
would be given feedbacks on their TMAs so that
they can identify their own areas of weakness.
8. • STEP 4: Clear copyrights
• Two diagrams were identified within the course
material from a specific source. We intend to clear
copyright by
Getting copyright permission to publish under an
open license from the owner of the diagrams, or
Replacing the diagram with an alternative that has
been published under an open license, or
Creating another diagram, or
Omitting the diagram entirely.
9. • ‘License to use’ will be included in the
diagram, if permitted, within the course
material.
10. • STEP 5: Add Metadata to make course
materials retrievable
Title: TSM 341
Financial accounting and management for
hospitality and tourism
Description: 167 pages; 2 diagrams; many tables
Language: English
Keywords: Financial accounting, Accounting concepts,
Accounting cycle, Accounts adjustments,
Partnership accounts, Companies account, Cost,
Capital budgeting, National Open University of
Nigeria, TSM 341.
11. • STEP 6: Publish the learning materials
• The material will be published on the NOUN
website and on the OERCommons platform
12. GAPS
• No copyright imprint page
• No hyperlink for further studies
• No feedback on assessment
• Where should the metadata be included in
the material.
13. • In conclusion, we would need a step-by-step
monitoring on the conversion exercise.
• A lot of work has to be done on training
because the exercise is quite technical