Accounting essentials for hospitality managers:
Saved in:
| Main Author: | |
|---|---|
| Format: | Electronic eBook |
| Language: | English |
| Published: |
London
Routledge, Taylor & Francis Group
2014
|
| Edition: | Third edition |
| Subjects: | |
| Online Access: | TUM01 Volltext |
| Item Description: | Revenue management system requirements |
| Physical Description: | 1 Online-Ressource (xxii, 359 Seiten) |
| ISBN: | 9781135021016 1135021015 |
Staff View
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| 245 | 1 | 0 | |a Accounting essentials for hospitality managers |
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| 264 | 1 | |a London |b Routledge, Taylor & Francis Group |c 2014 | |
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| 505 | 8 | |a Cover; Title Page; Copyright Page; Dedication; Table of Contents; List of figures; List of tables; List of boxes; List of schedules; List of exhibits; List of financial decision making and control in action cases; Preface; 1 Introduction: hospitality decision makers' use of accounting; Key characteristics of the hospitality industry; Accounting and business management; Accounting and hospitality decision makers; Uniform system of accounts; Organisational forms; 2 Analysing transactions and preparing year-end financial statements; The balance sheet and income statement | |
| 505 | 8 | |a Classifying transactions according to assets, liabilities and owners' equityThe importance of understanding financial accounting basics; 3 Double entry accounting; Double entry accounting: some background concepts; Double entry accounting: a worked example; Journal entries; 4 Adjusting and closing entries; Why do we need closing entries?; Why do we need adjusting entries?; Worked examples highlighting types of adjusting entry; 5 Financial statement analysis; Profit performance; Financial stability; Ratios using operational measures; 6 Internal control; Internal control principles | |
| 505 | 8 | |a Internal control procedures used for specific hotel activitiesBank reconciliation: an important internal control procedure; Accounting for petty cash; 7 Cost management issues; Management's need for cost information; Major cost classifi cation schemes; Qualitative and behavioural factors in management decisions; 8 Cost-volume-profit analysis; Contribution margin; Breakeven analysis; The assumptions of cost-volume-profit analysis; 9 Budgeting and responsibility accounting; Responsibility accounting; Issues of cost, revenue, profit and investment centre design; Roles of the budget | |
| 505 | 8 | |a Behavioural aspects of budgetingTechnical aspects of budget preparation; 10 Flexible budgeting and variance analysis; Flexible budgeting; Variance analysis; Benchmarking; 11 Performance measurement; Shortcomings of conventional financial performance measures; Key issues in performance measurement system design; The balanced scorecard; 12 Cost information and pricing; Factors affecting pricing; Traditionally applied pricing methods; 13 Working capital management; Cash management; Accounts receivable management; Inventory management; Accounts payable management; Working capital management | |
| 505 | 8 | |a 14 Investment decision makingAccounting rate of return; Payback; Net present value (NPV); Internal rate of return; Integrating the four investment appraisal techniques; 15 Other managerial finance issues; What should be the over-riding business objective in financial management?; Agency issues; Trading shares in publicly listed companies; Share valuation; Dividends; Operating and financial leverage; 16 Revenue management; Business characteristics conducive to revenue management application; Demand forecasting; Gauging a hotel's need for revenue management | |
| 505 | 8 | |a For non-accountant hospitality managers, accounting and financial management is often perceived as an inaccessible part of the business. Yet having a grasp of accounting basics is a key part of management. Using an 'easy to read' style, this book provides a comprehensive overview of the most relevant accounting information for hospitality managers. It demonstrates how to organise and analyse accounting data to help make informed decisions with confidence. With its highly practical approach, this new Edition:Quickly develops the reader's ability to adeptly use and interpre | |
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| 650 | 4 | |a Hospitality industry |x Management | |
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| contents | Cover; Title Page; Copyright Page; Dedication; Table of Contents; List of figures; List of tables; List of boxes; List of schedules; List of exhibits; List of financial decision making and control in action cases; Preface; 1 Introduction: hospitality decision makers' use of accounting; Key characteristics of the hospitality industry; Accounting and business management; Accounting and hospitality decision makers; Uniform system of accounts; Organisational forms; 2 Analysing transactions and preparing year-end financial statements; The balance sheet and income statement Classifying transactions according to assets, liabilities and owners' equityThe importance of understanding financial accounting basics; 3 Double entry accounting; Double entry accounting: some background concepts; Double entry accounting: a worked example; Journal entries; 4 Adjusting and closing entries; Why do we need closing entries?; Why do we need adjusting entries?; Worked examples highlighting types of adjusting entry; 5 Financial statement analysis; Profit performance; Financial stability; Ratios using operational measures; 6 Internal control; Internal control principles Internal control procedures used for specific hotel activitiesBank reconciliation: an important internal control procedure; Accounting for petty cash; 7 Cost management issues; Management's need for cost information; Major cost classifi cation schemes; Qualitative and behavioural factors in management decisions; 8 Cost-volume-profit analysis; Contribution margin; Breakeven analysis; The assumptions of cost-volume-profit analysis; 9 Budgeting and responsibility accounting; Responsibility accounting; Issues of cost, revenue, profit and investment centre design; Roles of the budget Behavioural aspects of budgetingTechnical aspects of budget preparation; 10 Flexible budgeting and variance analysis; Flexible budgeting; Variance analysis; Benchmarking; 11 Performance measurement; Shortcomings of conventional financial performance measures; Key issues in performance measurement system design; The balanced scorecard; 12 Cost information and pricing; Factors affecting pricing; Traditionally applied pricing methods; 13 Working capital management; Cash management; Accounts receivable management; Inventory management; Accounts payable management; Working capital management 14 Investment decision makingAccounting rate of return; Payback; Net present value (NPV); Internal rate of return; Integrating the four investment appraisal techniques; 15 Other managerial finance issues; What should be the over-riding business objective in financial management?; Agency issues; Trading shares in publicly listed companies; Share valuation; Dividends; Operating and financial leverage; 16 Revenue management; Business characteristics conducive to revenue management application; Demand forecasting; Gauging a hotel's need for revenue management For non-accountant hospitality managers, accounting and financial management is often perceived as an inaccessible part of the business. Yet having a grasp of accounting basics is a key part of management. Using an 'easy to read' style, this book provides a comprehensive overview of the most relevant accounting information for hospitality managers. It demonstrates how to organise and analyse accounting data to help make informed decisions with confidence. With its highly practical approach, this new Edition:Quickly develops the reader's ability to adeptly use and interpre |
| ctrlnum | (ZDB-4-NLEBK)686276 (OCoLC)868491183 (DE-599)BVBBV042744850 |
| dewey-full | 657.837 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657.837 |
| dewey-search | 657.837 |
| dewey-sort | 3657.837 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | Third edition |
| format | Electronic eBook |
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| id | DE-604.BV042744850 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-10T07:08:39Z |
| institution | BVB |
| isbn | 9781135021016 1135021015 |
| language | English |
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| spelling | Guilding, Chris Verfasser aut Accounting essentials for hospitality managers Third edition London Routledge, Taylor & Francis Group 2014 1 Online-Ressource (xxii, 359 Seiten) txt rdacontent c rdamedia cr rdacarrier Revenue management system requirements Cover; Title Page; Copyright Page; Dedication; Table of Contents; List of figures; List of tables; List of boxes; List of schedules; List of exhibits; List of financial decision making and control in action cases; Preface; 1 Introduction: hospitality decision makers' use of accounting; Key characteristics of the hospitality industry; Accounting and business management; Accounting and hospitality decision makers; Uniform system of accounts; Organisational forms; 2 Analysing transactions and preparing year-end financial statements; The balance sheet and income statement Classifying transactions according to assets, liabilities and owners' equityThe importance of understanding financial accounting basics; 3 Double entry accounting; Double entry accounting: some background concepts; Double entry accounting: a worked example; Journal entries; 4 Adjusting and closing entries; Why do we need closing entries?; Why do we need adjusting entries?; Worked examples highlighting types of adjusting entry; 5 Financial statement analysis; Profit performance; Financial stability; Ratios using operational measures; 6 Internal control; Internal control principles Internal control procedures used for specific hotel activitiesBank reconciliation: an important internal control procedure; Accounting for petty cash; 7 Cost management issues; Management's need for cost information; Major cost classifi cation schemes; Qualitative and behavioural factors in management decisions; 8 Cost-volume-profit analysis; Contribution margin; Breakeven analysis; The assumptions of cost-volume-profit analysis; 9 Budgeting and responsibility accounting; Responsibility accounting; Issues of cost, revenue, profit and investment centre design; Roles of the budget Behavioural aspects of budgetingTechnical aspects of budget preparation; 10 Flexible budgeting and variance analysis; Flexible budgeting; Variance analysis; Benchmarking; 11 Performance measurement; Shortcomings of conventional financial performance measures; Key issues in performance measurement system design; The balanced scorecard; 12 Cost information and pricing; Factors affecting pricing; Traditionally applied pricing methods; 13 Working capital management; Cash management; Accounts receivable management; Inventory management; Accounts payable management; Working capital management 14 Investment decision makingAccounting rate of return; Payback; Net present value (NPV); Internal rate of return; Integrating the four investment appraisal techniques; 15 Other managerial finance issues; What should be the over-riding business objective in financial management?; Agency issues; Trading shares in publicly listed companies; Share valuation; Dividends; Operating and financial leverage; 16 Revenue management; Business characteristics conducive to revenue management application; Demand forecasting; Gauging a hotel's need for revenue management For non-accountant hospitality managers, accounting and financial management is often perceived as an inaccessible part of the business. Yet having a grasp of accounting basics is a key part of management. Using an 'easy to read' style, this book provides a comprehensive overview of the most relevant accounting information for hospitality managers. It demonstrates how to organise and analyse accounting data to help make informed decisions with confidence. With its highly practical approach, this new Edition:Quickly develops the reader's ability to adeptly use and interpre BUSINESS & ECONOMICS / Accounting / Financial bisacsh Hospitality industry / Accounting fast Hospitality industry / Management fast Wirtschaft Hospitality industry Accounting Hospitality industry Management http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=686276 Aggregator Volltext |
| spellingShingle | Guilding, Chris Accounting essentials for hospitality managers Cover; Title Page; Copyright Page; Dedication; Table of Contents; List of figures; List of tables; List of boxes; List of schedules; List of exhibits; List of financial decision making and control in action cases; Preface; 1 Introduction: hospitality decision makers' use of accounting; Key characteristics of the hospitality industry; Accounting and business management; Accounting and hospitality decision makers; Uniform system of accounts; Organisational forms; 2 Analysing transactions and preparing year-end financial statements; The balance sheet and income statement Classifying transactions according to assets, liabilities and owners' equityThe importance of understanding financial accounting basics; 3 Double entry accounting; Double entry accounting: some background concepts; Double entry accounting: a worked example; Journal entries; 4 Adjusting and closing entries; Why do we need closing entries?; Why do we need adjusting entries?; Worked examples highlighting types of adjusting entry; 5 Financial statement analysis; Profit performance; Financial stability; Ratios using operational measures; 6 Internal control; Internal control principles Internal control procedures used for specific hotel activitiesBank reconciliation: an important internal control procedure; Accounting for petty cash; 7 Cost management issues; Management's need for cost information; Major cost classifi cation schemes; Qualitative and behavioural factors in management decisions; 8 Cost-volume-profit analysis; Contribution margin; Breakeven analysis; The assumptions of cost-volume-profit analysis; 9 Budgeting and responsibility accounting; Responsibility accounting; Issues of cost, revenue, profit and investment centre design; Roles of the budget Behavioural aspects of budgetingTechnical aspects of budget preparation; 10 Flexible budgeting and variance analysis; Flexible budgeting; Variance analysis; Benchmarking; 11 Performance measurement; Shortcomings of conventional financial performance measures; Key issues in performance measurement system design; The balanced scorecard; 12 Cost information and pricing; Factors affecting pricing; Traditionally applied pricing methods; 13 Working capital management; Cash management; Accounts receivable management; Inventory management; Accounts payable management; Working capital management 14 Investment decision makingAccounting rate of return; Payback; Net present value (NPV); Internal rate of return; Integrating the four investment appraisal techniques; 15 Other managerial finance issues; What should be the over-riding business objective in financial management?; Agency issues; Trading shares in publicly listed companies; Share valuation; Dividends; Operating and financial leverage; 16 Revenue management; Business characteristics conducive to revenue management application; Demand forecasting; Gauging a hotel's need for revenue management For non-accountant hospitality managers, accounting and financial management is often perceived as an inaccessible part of the business. Yet having a grasp of accounting basics is a key part of management. Using an 'easy to read' style, this book provides a comprehensive overview of the most relevant accounting information for hospitality managers. It demonstrates how to organise and analyse accounting data to help make informed decisions with confidence. With its highly practical approach, this new Edition:Quickly develops the reader's ability to adeptly use and interpre BUSINESS & ECONOMICS / Accounting / Financial bisacsh Hospitality industry / Accounting fast Hospitality industry / Management fast Wirtschaft Hospitality industry Accounting Hospitality industry Management |
| title | Accounting essentials for hospitality managers |
| title_auth | Accounting essentials for hospitality managers |
| title_exact_search | Accounting essentials for hospitality managers |
| title_full | Accounting essentials for hospitality managers |
| title_fullStr | Accounting essentials for hospitality managers |
| title_full_unstemmed | Accounting essentials for hospitality managers |
| title_short | Accounting essentials for hospitality managers |
| title_sort | accounting essentials for hospitality managers |
| topic | BUSINESS & ECONOMICS / Accounting / Financial bisacsh Hospitality industry / Accounting fast Hospitality industry / Management fast Wirtschaft Hospitality industry Accounting Hospitality industry Management |
| topic_facet | BUSINESS & ECONOMICS / Accounting / Financial Hospitality industry / Accounting Hospitality industry / Management Wirtschaft Hospitality industry Accounting Hospitality industry Management |
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