Hospitality Establishments Finance and Introduction to Accounting - spec: Hospitality Management TRM3SE15TR-Z17
Semestr zimowy 2017/2018
Wykład,
grupa nr 1
 plan zajęć przedmiotu zaznaczono (na zielono) terminy aktualnie wyświetlanej grupy |
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| Przedmiot | Hospitality Establishments Finance and Introduction to Accounting - spec: Hospitality Management TRM3SE15TR-Z17 | |||
| Zajęcia |
Semestr zimowy 2017/2018 (2017Z)
(zakończony)
Wykład (W), grupa nr 1 [pozostałe grupy] |
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Termin i miejsce: | (brak danych) | ||
| Liczba osób w grupie: | 11 | |||
| Limit miejsc: | (brak danych) | |||
| Zaliczenie: | Egzamin/zaliczenie na ocenę/zal w skali zal-std2 | |||
| Prowadzący: | Renata Sokołowska | |||
| Literatura: |
(tylko po angielsku) Steven Bragg, Hospitality Accounting, A Financial and Managerial Accounting Reference, 2015 (available online) Jon Hales, Accounting and Financial Analysis in the Hospitality Industry, Routledge, 2005 J. Tribe, Economics of Recreation, Leisure and Tourism, Elsevier 2005. (available online) W. S. Reece, The Economics of Tourism, Prentice Hall, 2008 (available online) www.mf.gov.pl Journal of Hospitality Financial Management (available online) |
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| Zakres tematów: |
(tylko po angielsku) Financial statements in Hospitality Establishments – 2,5h Balance sheet - assets in Hospitality Establishments – 2,5h Balance sheet - liabilities in Hospitality Establishments – 2,5h Profit and Loss Account in Hospitality Establishments – 2,5h Cash flow in Hospitality Establishments – 2,5h LTV rate and source of capital for tourism – 2,5h Indicators: Occupancy rate, RevPar (revenue per room), ADR (av. daily rate) – 2,5h Employment and investments – 2,5h Income taxes and social security in Hospitality Establishments – 2,5h Value added tax - basic principles, tax structure components, tax optimization – 2,5h Business plan in Hospitality Establishments – 2,5h Final exam – 2,5h |
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| Metody i kryteria oceniania: |
(tylko po angielsku) Test/presentation – 80 %, participation – 20% |
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| Uwagi: |
TR-M3SE/1 |
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Właścicielem praw autorskich jest Akademia Finansów i Biznesu Vistula.