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Basic Management Accounting for the Hospitality Industry
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Milton :
Routledge,
2017.
|
| Edición: | 2nd ed. |
| Temas: | |
| Acceso en línea: | Texto completo |
Tabla de Contenidos:
- Cover; Half Title; Title Page; Copyright Page; Preface to the first edition; Preface to the second edition; Table of Contents; 1 Introduction to management accounting; 1.1 Setting the scene; 1.1.1 Information needs
- management and external users; 1.1.2 Financial accounting and management accounting; 1.1.3 Basic principles of accounting; 1.1.4 The management accounting process; 1.2 Understand the hospitality industry; 1.2.1 The nature of the hospitality industry; 1.2.1.1 Goods and services offered; 1.2.1.2 The distinguishing features; 1.2.2 Industry organization and recent developments
- 1.2.3 Summary of the key characteristics of the hospitality industryGlossary; Multiple choice questions; Exercises; 2 The balance sheet; 2.1 The components of a balance sheet; 2.1.1 Assets; 2.1.2 Liabilities; 2.1.2.1 Current liabilities; 2.1.2.2 Long term liabilities; 2.1.3 Owners' equity; 2.2 Formats of balance sheets; 2.3 Establishing simple balance sheets; 2.4 The Statement of Retained Earnings; Glossary; Multiple choice questions; Exercises; 3 The profit and loss account statement; 3.1 Definition and categories of activities
- 3.2 Formats and content of the profit and loss account statementsGlossary; Multiple choice questions; Exercises; 4 Adjustments to the balance sheet and the profit and loss account; 4.1 Accounting conventions
- accruals and recognition; 4.2 Adjusting the accounts; 4.2.1 Stock (inventory); 4.2.2 Accounts receivable; 4.2.3 Depreciation and amortization; 4.2.4 Returns of goods; 4.2.5 Discounts; 4.2.6 Delivery charges; Glossary; Multiple choice questions; Exercises; 5 The cash flow statement (also called the statement of cash flow); 5.1 Cash in the business
- 5.1.1 The importance of cash in the business5.1.2 Differentiating profits from cash; 5.1.3 The need for cash flow statements; 5.1.4 Categories of activities; 5.2 Establishing cash flow statements; 5.2.1 Determine the net cash flow from operating activities; 5.2.2 Determine the net cash flow from investing activities; 5.2.3 Determine the net cash flow from financing activities; 5.2.4 Collate all the previous 3 net cash flows into the definitive SCF; 5.3 A worked example in the establishment of the SCF using the indirect method; Glossary; Multiple choice questions; Exercises
- 6 Analyzing financial statements6.1 Purposes of analyzing statements; 6.2 Horizontal analysis; 6.3 Base-year analysis; 6.4 Vertical analysis; Glossary; Multiple choice questions; Exercises; 7 Ratio analysis and types of ratios; 7.1 Purpose and usefulness of ratio analysis; 7.2 Classification of ratios; 7.2.1 Liquidity ratios; 7.2.2 Solvency ratios; 7.2.3 Profitability ratios; 7.2.4 Activity ratios; 7.2.5 Operating ratios; 7.3 Performance review process; 7.4 DuPont analysis; Glossary; Multiple choice questions; Exercises; 8 Management of working capital