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Raymond S. Schmidgall, Michigan State University
Hospitality management students and professionals responsible for accounting functions at their property, or who aspire to a career in hospitality accounting, will benefit from this textbook.
This textbook includes everything readers will need to gain a clear understanding of managerial accounting in a hospitality setting. Chapters reflect new tax laws and the impact of the Sarbanes-Oxley Act, as well as the results of new survey research on updated practices in capital budgeting and leasing. Readers will learn to make effective choices based on the numbers that affect daily operations, develop on-target budgets and control cash flow, reach profit goals with the help of financial reports and other tools, and apply the latest uniform systems of accounts for hotels and restaurants.
Features
Course Description: This course presents managerial accounting concepts and explains how they apply to specific operations within the hospitality industry.
Objectives: At the completion of this course, students should be able to:
• State the purposes, contents, and limitations of the balance sheet, and analyze balance sheets using both horizontal and vertical analysis.
• State the purposes, contents, and limitations of the income statement, and analyze income statements using both horizontal and vertical analysis.
• Understand and use the most current version of the uniform system of accounts applicable to the lodging industry.
• State the purposes, contents, and limitations of the statement of cash flows (SCF), and prepare an SCF.
• Use ratio analysis to interpret information reported on financial statements and reports, as well as understand how the interpretation of ratio results varies among owners, creditors, and managers.
• Understand basic cost concepts such as fixed, variable, and mixed costs, as well as calculate the fixed and variable elements of mixed costs.
• Perform a breakeven analysis and use cost-volume-profit analysis to determine the revenue required at any desired profit level.
• Use cost approaches to pricing both rooms and food and beverage items.
• Forecast activity levels by using both qualitative and quantitative forecasting methods.
• Prepare an operations budget and analyze variances of actual results from budgeted plans.
• Manage a hospitality operation’s cash balances, cash flow, and short-term investments in securities, as well as manage an operation’s working capital.
• Implement basic internal control techniques for various accounting functions such as cash receipts, cash disbursements, accounts receivable, accounts payable, payroll, inventories, fixed assets, and marketable securities.
• Use various capital budgeting models such as the accounting rate of return model, payback model, net present value model, and the internal rate of return model.
Table of Contents
• Introduction to Managerial Accounting
• The Balance Sheet
• The Income Statement
• The Statement of Cash Flows
• Ratio Analysis
• Basic Cost Concepts
• Cost-Volume-Profit Analysis
• Cost Approaches to Pricing
• Forecasting Method
• Operations Budgeting
• Cash Management
• Internal Control
• Capital Budgeting
• Lease Accounting
• Income Taxes
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原版 PDF (共736页，压缩前 117MB):
Hospitality Industry Managerial Accounting (7th Edition).rar
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本附件包括：- Hospitality Industry Managerial Accounting (7th Edition).pdf
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