THM 313 Hospitality Management Accounting
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Main issues in management accounting. Hotel revenue accounting: revenue accounts, operational and non-operational revenues, Internal control of revenues, Hotel revenue accounting (industry practice), VAT applications, journal entry of front office transactions, journal entry of rebates, journal entry of food and beverage sales, daily general cashier report, journal entry of cash transactions, hotel expense accounting, financial information system, classification of expenses and payroll-related expenses, hotel departmental statements / schedules, hotel income statement, Property and equipment accounting, other non-current assets accounting, hotel balance sheet, statement of cash flows, operational budget, ratio analysis, and inventory accounting.
Credit units: 3 ECTS Credit units: 5, Prerequisite:
BIM 205 or MAN 213 or THM 106.
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