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Financial management for hospitality decision makers chris guilding

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Financial management for hospitality decision makers chris guilding

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  • Financial Management for Hospitality Decision Makers

  • Part 1: Introduction

    • Chapter 1. Hospitality decision makers’ use of financial management

      • Introduction

      • Key characteristics of the hospitality industry

      • Financial management: its nature and relationship to accounting

      • Financial management and hospitality decision makers

      • Uniform system of accounts

      • Part 2: Hospitality Financial Accounting

        • Chapter 2. Analysing transactions and preparing year-end financial statements

          • Introduction

          • The balance sheet and profit and loss statement

          • Classifying transactions according to assets, liabilities and owners’ equity

          • The importance of understanding financial accounting basics

          • Double entry accounting: some background concepts

          • Double entry accounting: a worked example

          • Chapter 4. Adjusting and closing entries

            • Introduction

            • Why do we need closing entries?

            • Why do we need adjusting entries?

            • Worked examples highlighting types of adjusting entry

            • Ratios using operational measures

            • Management’s need for cost information

            • Major cost classification schemes

            • Qualitative and behavioural factors in management decisions

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