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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 techniques and 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 fourth edition:
Quickly develops the reader's ability to adeptly use and interpret accounting information to enhance organisational decision-making and control.
Demonstrates how an appropriate analysis of financial reports can drive your business strategy forward from a well-informed base.
Presents new accounting problems in the context of a range of countries and currencies throughout.
Develops mastery of the key accounting concepts through financial decision-making cases that take a hospitality manager's perspective on a range of issues.
Includes accounting problems at the end of each chapter to be used to test knowledge and apply understanding to real-life situations.
Offers extensive web support for instructors and students that includes PowerPoint slides, solutions to end-of-chapter problems, a test bank and additional exercises.
The book is written in an accessible and engaging style and structured logically with useful features throughout to aid students' learning and understanding. It is a key resource for all future hospitality managers.
Chris Guilding has more than 30 years' experience in academia. For 12 years, he was Professor of Hotel Management in the Department of Tourism, Sport and Hotel Management at Griffith University, Australia. His teaching specialism is in management accounting, and he has taught MBA, Masters in Hospitality Management, Professional Golfers Association and Australian Institute of Company Directors courses as well as undergraduate programmes. In addition to Australia, he has taught in Canada, Holland, Hong Kong, New Zealand, Singapore and the United Kingdom. Kate Mingjie Ji is currently a senior lecturer in finance and revenue management at Oxford Brookes Business School, UK. She started her career as an auditor with PricewaterhouseCoopers. She has taught undergraduate and postgraduate finance and accounting courses at Macau University of Science and Technology and also the School of Hotel and Tourism Management at Hong Kong Polytechnic University. She is highly regarded by her students for her passionate approach to teaching.
1. Introduction: Hospitality Decision Makers' Use of Accounting 2. Analysing Transactions and Preparing Year End Financial Statements 3. Double Entry Accounting 4. Adjusting and Closing Entries 5. Financial Statement Analysis 6. Internal Control 7. Cost Management Issues 8. Cost-Volume-Profit Analysis 9. Budgeting and Responsibility Accounting 10. Flexible Budgeting and Variance Analysis 11. Performance Measurement 12. Cost Information and Pricing 13. Working Capital Management 14. Investment Decision Making 15. Other Managerial Finance Issues 16. Revenue Management
