TERM OF REFRENCES

Course                                : Management Accounting in Hospitality

Course Code                      : H 4032

Credit Hour                        : 2.5 hour

                 * Theory        – 30 hour       *Practical    – 15 hour

Course Coordinator        : Pn. Zilhaya Binti Mokdeh  / Pn Maznah Binti Hj Abdullah

SYNOPSIS

Management Accounting in Hospitality gives knowledge on the importance of management accounting to the hospitality industry such as revenue assessment, ratio analysis and working capital management, income statement and balance sheet in the industry.

OBJECTIVES

At the end of this course, the student should be able to:

1)      Get the knowledge in analyzing the financial statement

2)      Explain the importance of financial analysis

3)      Produce a financial and operation performance report for the management

4)      Explain the revenue assessment and working capital

5)      Prepare an assessment report for the management

SYLLBUS

TOPIC	TITLE
1.0	Introduction
2.0	Income Statement
3.0	Balance Sheet
4.0	Financial Statement Analysis
5.0	Ratio Analysis
6.0	Result Evaluation
7.0	Revenue Management
8.0	Working Capital Management

ASSESSMENT

NO	ITEM	QUANTITY	%	%
1	Assignment	3	25	50
2	Quiz                       Continuous Evaluation (PB)	3	12.5
3	Test	2	12.5
4	Final Examination			50
	TOTAL			100

REFERENCES

1.     Martin G.Jagels  (2007) Hospitality Management Accounting John Wiley & Sons

2.     Harris, P & Hazzard, P. (1994) Managerial Accounting in the Hospitality Industry. Stanley Thornes.

3.     Harris P. (1997) Accounting and Finance for the International Hospitality Industry. Oxford Brooks University.

4.     William, S.G (1996) Hospitality Accounting. Practice Hall