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Management Accounting for HTM
The course introduces the student to the key concepts of financial statement structure and managerial accounting in the hospitality industry, including the importance of the Uniform System of Accounts. The major techniques available to assist management in the planning and control decisions will be studied. The major topics to be covered are: the concept of cost and cost control; the pricing decision; cost-volume-profit analysis; operating and cash budgets. A budget preparation project will be an integral part of the course.
Weekly Contact: Lecture: 3 hrs.
GPA Weight: 1.00
Course Count: 1.00
Billing Units: 1