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Accounting for Hospitality, Tourism and Leisure.

Accounting for Hospitality, Tourism and Leisure.

2nd Edition

Gareth Owen

Aug 1998, Paperback, 472 pages
ISBN13: 9780582312951
ISBN10: 0582312957
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Covers all aspects of financial and management accounting found on degree, HND(C) and HCIMA courses. It assumes no prior knowledge of accountancy and builds up ideas and principles accordingly. The emphasis throughout is on the service sector and the accountancy function is considered as part of a much wider business context in order that students may relate accounting practice to a range of different business areas. Specific techniques and real life examples and case studies relating to hospitality, tourism and leisure are included throughout.

The second edition has been updated to include a new chapter on spreadsheet modelling and expanded coverage of VAT, PAYE and National Insurance. The structure has been adapted so financial accounting can be covered in one module and the management and financial section in a second module or semester.

1. Preface 2. AcknowledgementsPART 1 FINANCIAL RECORDS AND EXTERNAL REPORTS3. Financial Position4. Types of Financial Transaction 5. Recording, Processing and Correcting Financial Transactions 6. Preparing the Final Accounts7. Accounting for Fixed Assets 8. Accounting for Stocks 9. Accounting for Credit Transactions 10. Accounting for Cash 11. Accounting for Employees 12. Accounting for VAT 13. Accounting for Recreation and Leisure Clubs 14. Accounting for Multiple Ownership Integrative Case Study (ABC Leisure Drome) PART 2 FINANCIAL DECISIONS AND INTERNAL REPORTS15. Costing a Product or Service 16. Pricing a Product or Service 17. Accounting for Contribution 18. Planning and Budgeting 19. Standing Costing and Flexible Budgeting 20. Accounting for Capital Investment Decisions Integrative Case Study (Riverslade Villas Developments) PART 2 FINANCIAL ASSESSMENT AND ANALYSIS21. Assessment of Profitability, Efficiency and Liquidity 22. Assessment of Financial Structure and Productivity 23. Spreadsheet Modelling

  • Combines financial and management accounting providing a one-stop source for students.
  • It is accessible and easy-to-read making it suitable for non-specialist students.
  • Worked examples to all problems are provided allowing students to work alone and test themselves.
  • Provides real life examples of practice in the hospitality, tourism and leisure sectors.
  • Includes multiple choice and review questions at the end of each chapter
  • Full chapter summaries cover the main points.
  • Includes an integrated case study to test understanding of key concepts
  • New chapter on spreadsheet modelling and expanded coverage of important areas.