Reporting and Analysis
| Structure Type: | Study unit |
|---|---|
| Code: | RBA0603 |
| Type: | Compulsory / Basic Studies |
| Curriculum: | R-TRB 2010 |
| Level: | Bachelor of Hospitality Management |
| Year of Study: | 3 (2012-2013) |
| Credits: | 4 cr |
| Responsible Teacher: | Martin, Elina |
| Language of Instruction: | English |
Courses During the Academic Year 2012-2013
| Impl. | Study Time | Teacher(s) | Language | Enrolment |
|---|---|---|---|---|
| 7 | 2012-09-03 – 2012-12-21 | Mikko Peltola | English | 2012-08-13 – 2012-09-07 |
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.