1. REPUBLIC OF MACEDONIA LAND OF NATURE CRADLE OF CULTURE
Republic of Macedonia University "St. Kliment Ohridski" Faculty of Tourism and Hospitality Prof. Desa Kosarkoska, PhD Prof. Saso Korunovski, PhD
REPUBLIC OF MACEDONIA LAND OF NATURE CRADLE OF CULTURE
SOME EDUCATIONAL AND CULTURAL REMARKS

2. REPUBLIC OF MACEDONIA - SOME EDUCATIONAL REMARKS
Republic of Macedonia University "St. Kliment Ohridski" Faculty of Tourism and Hospitality PhD Desa Kosarkoska, Full time Professor PART 1
REPUBLIC OF MACEDONIA -
SOME EDUCATIONAL REMARKS

3. Republic of Macedonia

4. Tourism as an area of study
The influence of three factors in designing of curricula for tourism
academic debate has emerged focusing on where tourism studies should fit within the overall framework of knowledge and education;
the role of tourism studies should play in terms of serving the industry;
the growing body of specialist literature that has developed, particularly since the launch of major journals in the 1970s.

5. Globalization and tourism education
tourism higher education has established itself as a worldwide phenomenon
we may consider a global tourism curriculum as one that is designed to meet the needs of the global industry
global tourism curriculum designed to be marketed worldwide

6. Whereas globalization implies standardization, internationalization suggests awareness and co-operation among higher education institutions on a worldwide scale. Internationalization of higher education means "the complex of processes that gives universities an internationals dimension." Thus, internationalization can be seen as relevant to all faces of university life, including scholarship, teaching, research and institutional management. It affects students, staff and curriculum development. Tourism education has benefited from and internet developments.

7. Faculty of tourism and hospitality – Ohrid , Republic of Macedonia
History – Founded since 1978
Organizational structure - Five departments (Tourism, Hotel management, Gastronomy, Customs and freight forwarding, Insurance)
University staff – About forty teaching stuff, and several visiting professors from other cooperating faculties
The mission statement:
- To ensure education to the clients (both students and professionals);
- To improve the position of the Faculty and its study programs;
- To co-ordinate the educational organization with the international trends

8. Faculty of tourism and hospitality – Ohrid , MANAGERIAL CHART

9. Faculty of tourism and hospitality – Ohrid , Republic of Macedonia
POSTGRADUATE COURSES
Tourism management
Management in culinary arts
International tourism
Customs and freight forwarding – current trends
Insurance management

10. Faculty of tourism and hospitality – Ohrid , Republic of Macedonia
AGREEMENTS WITH FOLLOWING INSTITUTIONS
MEMBER OF CCID
Howard Community College, Columbia, Maryland, USA
College in Kielce, Poland
Kirkwood Community College, USA
University in Rijeka, Faculty of tourism in Opatija, Croatia
St. Louis Community College, USA
Business College in Belgrade, Serbia
Faculty of tourism in Kotor, Montenegro
High school of hotel management in Belgrade, Serbia
Faculty of economy in Blagoevgrad, Bulgaria
Faculty of economy in Korce, Albania
Technological Educational Institute, Thessalonica, Greece

11. Accounting as a field of study in tourism curricula
Accounting is the medium through which financial information is reported and is therefore often claimed to be the language of business
Accounting is an integral part of all management disciplines and decision making
The aim of accounting as a field of study in tourism curricula is to provide an understanding of the financial framework within which a business organization operates and how financial considerations impinge upon the organisation at both strategic and operation levels

12. The place of accounting within the faculty of tourism and hospitality - Ohrid
WORKLOAD:
Contact Time Lecturers 4 per week performed by Professor
Exercise: per week performed by Assistant
The Accounting module learning objective is:
To understand the fundamental purpose of financial accounting
To formally record transactions and report on financial performance and position adhering to the fundamental concepts of accounting
To be able to plan, prepare and use financial information to assist in effective business management and decision making
To be able to assess and analyze business profitability, liquidity, productivity and vulnerability in a variety of ways.
To be able to use spreadsheet models within business situations with a view to solving problems and making the most of opportunities, using sensitivity analysis.

13. Teaching and learning methods
Lecture
Practical work (problem solving with case studies, computer assisted learning packages)
Reading and private study
Group discussion
Consultancy
Seminar paper

14. Uses of Case studies
the recording of transactions in the books of account of a business
the recording of adjusting transactions in the books of account of a business
the preparation of an income statement from raw accounting data
the preparation of a balance sheet from raw accounting data
the closing off and opening of books of account of a business in consecutive years
the preparation of a cash flow statement
the preparation ratios and their interpretation

15. S.W.O.T. analyse of accounting course as part of the curriculum of Faculty of Tourism and Hospitality
Strengths:
- High degree of compatibility in curriculum with same modules in Western University (USAID, World Bank, EU-TACIS, EU-Thempus programs have assist economies in transition to make the necessary changes to their accounting systems).
- high harmonization of the accounting course objectives with the International Accounting Standards (factors that attract foreign investment is financial transparency. Investors have to know what they are investing in, and that requires financial statements that are based on some body of recognized accounting principles).

16. S.W.O.T. analyse of accounting course as part of the curriculum of Faculty of Tourism and Hospitality
Weakness:
- The work is done with a large number of students
- The lack of technical support (instruments) for performing the lecture with the help of Computer Based Learning Packages
- Development of new courses like management accounting, cost accounting
Opportunities:
- Updating the study programs of Accounting with too others subjects as Management accounting and Cost accounting in accordance with temporary study programs of accounting in other Faculties.
Threatens:
- Public meaning for the rules of accounting disciplines in developing the successful modern manager. We have to make a efforts to change this meaning.

17. Conclusions
Accounting education should develop a process of inquiry and a desire for learning in students. To achieve this, it has to change from knowledge-based education to process oriented. This will enable accounting education to provide students with the communication, interpersonal and intellectual skills that prepare them for a better understanding of the broad picture of business in today's global environment. Based on the skills, a strategic view for meeting the market requirements should be the focus of the accounting education. The strategies must be designed to be effective applied on the principle of client-oriented education.