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This textbook includes everything needed to gain a clear understanding of managerial accounting in a hospitality setting. The new edition reflects changes to taxes in 2010 and updated operating statistics. It also has new sections on revenue management and dynamic pricing, accounting for gift cards, unsecured bank loans, and profitability indexes. Information on the Uniform System of Financial Reporting for Clubs has been added for comparison to current information on hotels and restaurants. Each chapter also features three new problems to challenge your understanding of accounting. Learn to:
ISBN 978-0-86612-359-4 © 2011; 15 chapters, SoftboundAuthor: Raymond S. Schmidgall, Ph.D., CPA
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Chapter: 1 Introduction to Managerial Accounting
Chapter: 2 The Balance Sheet
Chapter: 3 The Income Statement
Chapter: 4 The Statement of Cash Flows
Chapter: 5 Ratio Analysis
Chapter: 6 Basic Cost Concepts
Chapter: 7 Cost-Volume-Profit Analysis
Chapter: 8 Cost Approaches to Pricing
Chapter: 9 Forecasting Methods
Chapter: 10 Operations Budgeting
Chapter: 11 Cash Management
Chapter: 12 Internal Control
Chapter: 13 Capital Budgeting
Chapter: 14 Lease Accounting
Chapter: 15 Income TaxesDownload
Prerequisites: Students should already be familiar with basic accounting concepts and procedures, or have taken an introductory course in basic accounting.
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:
Group Teaching Guidelines: This course has 15 chapter sessions. (Note, however, that the Final Exam covers only the first 13 chapters.) Alternative course designs are quite feasible given that each session is a self-contained unit which can easily be broken down into subsections. Because the course emphasizes a practical approach to managerial accounting, much of the class time is taken up with exercises and problems relating to specific operations in the hospitality industry. Solutions to all problems that appear at the end of each chapter of the textbook are found at the back of the Instructor's Guide for the course.
Evaluation: The student must a comprehensive final examination covering chapters 1-13.
Learning Resource: Hospitality Industry Managerial Accounting, Seventh Edition, by Raymond S. Schmidgall, Ph.D., CPA.
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