Course
Financial accounting for hotel and tourism (BHO201)
Financial Accounting for the hospitality industry is an introduction course for bachelor students. The main aim for the course is to teach students to read and understand annual reports from companies in the hospitality industry.
Dette er emnebeskrivelsen for studieåret 2020-2021. Merk at det kan komme endringer.
Semesters
Fakta
Emnekode
BHO201
Vekting (stp)
10
Semester undervisningsstart
Autumn
Undervisningsspråk
Norwegian
Antall semestre
1
Vurderingssemester
Autumn
Content
Learning outcome
After completing the coursestudents are expected to have
Knowledge:
- Have knowledge of basic accounting
- Have knowledge of key legislation regarding accounting
- Have knowledge of the deferred tax model
- Have knowledge about cash flow analysis
- Have knowledge of analysis of accounting
Skills:
- Have skills in posting financial transactions
- Have skills in accrual accounting methods
- Have skills in preparing cash flow analysis models
- Have skills in calculating various ratios for the analysisof financial statements
General knowledge:
- After completing the coursethe student should possess basicknowledge of financial statements for the hotel and hospitality industry.
- Be able to critically analyse the financial statements based on various tools and techniques, and discuss the financial reports which are particularly important in large chains with the centralised financial function
- Use of Excel in connection with accounting reporting and cash flow analysis
Forkunnskapskrav
Exam
Form of assessment | Weight | Duration | Marks | Aid | Exam system | Withdrawal deadline | Exam date |
---|---|---|---|---|---|---|---|
Home exam | 3/10 | 3 Hours | Letter grades | Inspera assessment | 16.09.2020 | — | |
Home exam | 7/10 | 3 Hours | Letter grades | Inspera assessment | — | — |
Fagperson(er)
Course coordinator:
Trude FurunesCourse coordinator:
Jinghua XieMethod of work
Åpent for
Emneevaluering
Litteratur
Book
Fra bilag til bruk : innføring i finansregnskap og regnskapsanalyse Langli, John Christian, Oslo, Gyldendal, 514 s., 2018, isbn:978-82-05-51745-5,
Book
Arbeidsbok til Fra bilag til bruk : innføring i finansregnskap og regnskapsanalyse Langli, John Christian, Oslo, Gyldendal, 2019, isbn:9788205519930,