Managerial Accounting for the Hospitality Industry

Managerial Accounting for the Hospitality Industry

Dopson, Lea R.; Hayes, David K.

John Wiley and Sons Ltd

10/2008

528

Dura

Inglês

9780471723370

1132

Descrição não disponível.
Preface. PART I: ACCOUNTING FUNDAMENTALS. Chapter 1: Hospitality Industry Accounting. Unique Aspects of the Hospitality Industry. The Purpose of Accounting in the Hospitality Industry. Branches of Accounting. Why Hospitality Managers Use Managerial Accounting. The Uniform System of Accounts. Ethics and Hospitality Accounting. The Blue Lagoon Waterpark Resort: A Case Study. Can You Do the Math? Review of Learning Outcomes. Apply What You Have Learned. Key Terms and Concepts. Test Your Skills. Chapter 2: Accounting Fundamentals Review. Bookkeeping and Accounting. The Accounting Formula. Recording Changes to The Accounting Formula. Generally Accepted Accounting Principles. The Hospitality Business Cycle. Review of Learning Outcomes. Apply What You Have Learned. Key Terms and Concepts. Test Your Skills. PART II: FINANCIAL STATEMENTS. Chapter 3: The Income Statement. The Purpose of the Income Statement. Income Statement Preparation. Income Statement Analysis. Review of Learning Outcomes. Apply What You Have Learned. Key Terms and Concepts. Test Your Skills. Chapter 4: The Balance Sheet. The Purpose of the Balance Sheet. Balance Sheet Formats. Balance Sheet Content. Components of the Balance Sheet. Balance Sheet Analysis. Review of Learning Outcomes. Apply What You Have Learned. Key Terms and Concepts. Test Your Skills. Chapter 5: The Statement of Cash Flows. Understanding Cash Flows. The Purpose of the Statement of Cash Flows (SCF). Sources and Uses of Funds. Creating the Statement of Cash Flows. Statement of Cash Flows Analysis. Review of Learning Outcomes. Apply What You Have Learned. Key Terms and Concepts. Test Your Skills. Chapter 6: Ratio Analysis. Purpose and Value of Ratios. Types of Ratios. Comparative Analysis of Ratios. Ratio Analysis Limitations. Review of Learning Outcomes. Apply What You Have Learned. Key Terms and Concepts. Test Your Skills. PART III: MANAGEMENT OF REVENUE AND EXPENSE. Chapter 7: Food and Beverage Pricing. Factors Affecting Menu Pricing. Assigning Menu Prices. Menu Price Analysis. Review of Learning Outcomes. Apply What You Have Learned. Key Terms and Concepts. Test Your Skills. Chapter 8: Revenue Management for Hotels. Overview. Establishing Room Rates. Revenue Management. Non-Room Revenue. Apply What You Have Learned. Key Terms and Concepts. Test Your Skills. Chapter 9: Managerial Accounting for Costs. The Concept of Cost. Types of Costs. Cost/Volume/Profit Analysis. Review of Learning Outcomes. Apply What You Have Learned. Key Terms and Concepts. Test Your Skills. PART IV: ACCOUNTING INFORMATION FOR PLANNING. Chapter 10: Forecasting In the Hospitality Industry. Overview. The Importance of Accurate Forecasts. Forecast Methodology. Utilizing Trend Lines in Forecasting. Review of Learning Outcomes. Apply What You Have Learned. Key Terms and Concepts. Test Your Skills. Chapter 11. Budgeting and Internal Controls. The Importance of Budgets. Types of Budgets. Operations Budget Essentials. Developing an Operations Budget. Monitoring an Operations Budget. Cash Budgeting. Managing Budgets through Internal Controls. Apply What You have Learned. Key terms and Concepts. Test Your Skills. Chapter 12. Capital Investment, Leasing, and Taxation. Capital Budgeting. Capital Investment. Financing Alternatives. Taxation. Apply What you have Learned. Key Terms and Concepts Test Your Skills. Glossary. About the Authors. Index.
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hospitality industry finance; hospitality finances; hospitality management; hospitality manager; introductory hospitality accounting; hotel accounting; restaurant accounting; uniform system of accounts for restaurants; uniform system of accounts for lodging; uniform system of accounts for clubs; hotel revenue management; food and beverage pricing; hospitality forecasting; hospitality budgeting; hotel budgeting; restaurant budgeting; managerial accountants; restaurant managerial accounting; foodservice managerial accounting; hotel managerial accounting