Business accounting for hospitality and tourism
著者
書誌事項
Business accounting for hospitality and tourism
（Chapman & Hall series in tourism and hospitality management）
Chapman & Hall, 1995
1st ed.
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注記
Includes index
内容説明・目次
内容説明
This book is based on the text "Accounting in a Business Context" by Berry and Jarvis. It is specifically written for students studying for HND, degree and professional qualifications such as HCIMA in service sector management with particular emphasis on hospitality and tourism industries. It has a strong theoretical foundation but is written in a style which is easy to understand by non-accountancy students. The book covers both financial reporting and analysis, and aspects of planning control and decision-making at an introductory level, providing a solid foundation for further studies. In this text important concepts are highlighted and defined as key concepts. Each chapter contains case studies taken from real situations in the industries which brings the text alive and helps the reader relate to the topic. The book lends itself to the use of IT as a learning tool. In addition the book contains a series of review questions and problems for discussion and analysis which are specifically designed to test the students' understanding of the topics covered.
This book should be of interest to students at any level taking courses in travel and tourism, hospitality and catering management.
目次
- Wealth and the measurement of profit
- measurement of wealth
- the profit and loss account
- introduction to worksheet
- stocks, debtors, creditors
- fixed assets and depreciation
- financing and business structures
- final accounts and organizational structures
- cash flow statements
- financial statement analysis
- internal users and internal information
- cost behaviour and cost/volume/profit analysis
- pricing and price determination
- budgeting - planning
- budgeting - control
- the management of working capital
- accounting for short-term decisions
- investment decisions.
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