'HRM' -- Hospitality and Restaurant Management Courses
 
   
 

 
HRM 64 Course Image

HRM 64 - Hospitality Financial
                Accounting 1   (3.0 units)
This course is an introduction to financial accounting specifically for the hospitality business.  Emphasis is on tailoring the Uniform System of Accounting to hotels, restaurants, clubs and other food service operations.
(54 hours lecture;    Degree applicable, CSU)
Prerequisite:   BUSA 11 - Fundamentals of Accounting
                    or  MATH 51 - Elementary Algebra

Course Measurable Objectives:

  1. Apply the Uniform System of Accounting to restaurant, hotel, clubs and other food service operations.
  2. Analyze and evaluate hospitality financial reports and organize disparate information to prepare these documents.
  3. Evaluate success or determine problem areas in business by comparing existing financial data to established industry norms.
  4. Follow the flow of financial information through the accounting cycle and relate the findings to actual business situations.
  5. Develop a working budget for hospitality businesses.

Course Level Student Learning Outcomes:


Students completing HRM 64 - Hospitality Financial Accounting 1 will be able to:
  1. develop an Income (P&L) Statement for a hospitality operation.
  2. develop a Balance Sheet for a hospitality operation.
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