CiNii 図書 - Business accounting for hospitality and tourism

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.

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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Business accounting for hospitality and tourism

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