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Front Page > Archived Education > Hotel and Restaurant Business (R-HB) > 2007 > Year 3 > Reporting and Analysis (RBA0603)

Reporting and Analysis

Structure Type: Study unit
Code: RBA0603
Type: Compulsory / Basic Studies
Curriculum: R-HB 2007
Level: Bachelor of Hospitality Management
Year of Study: 3 (2009-2010)
Credits: 4 cr
Responsible Teacher: Martin, Elina
Language of Instruction: English

Courses During the Academic Year 2009-2010

Impl.Study TimeTeacher(s)LanguageEnrolment
42010-01-04 – 2010-03-06Nhu DoEnglish2009-12-07 – 2010-01-10

Learning Outcomes

The student deepens his understanding of the factors affecting profitability and productivity as well as different key ratios. The student is able to draw up and analyse financial reports benefiting the decision-making of the company. He/she is also able to utilize and evaluate the management accounting system of the company.

Contents

The roles of financial accounting and taxation, income statements, balance sheets and internal reporting, financial and operational ratios, internal control issues.

Recommended or Required Reading and Other Learning Resources/Tools

- Kotas, R. - Conlan, M. 1997, Hospitality Accounting. International Thomson Business Press, London or
- Owen, G. 1998. Accounting for Hospitality, Tourism and Leisure. 2nd ed. London.

Mode of Delivery / Planned Learning Activities and Teaching Methods

Lectures, exercises, independent study.

Assessment Criteria

5 The student understands very well the importance of reporting and analysis, knows the theory of reporting and analysis very well and can independently apply this knowledge in practical situations.
3 The student understands well the importance of reporting and analysis, knows the theory of reporting and analysis well and can independently apply this knowledge in practical situations.
1 The student understands the importance of reporting and analysis, knows the theory of reporting and analysis and can apply this knowledge in practical situations under supervision.

Assessment Methods

Examination, independent assignment. Assessment on numeric scale 0-5.


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